卡普兰和诺顿在设计平衡计分卡之初考虑的是营利性企业,并且为它们设计了四个绩效维度:财务维度、客户维度、内部业务流程维度和员工学习/成长维度。国内外专家学者对政府组织绩效研究指出,在运用平衡计分卡原理时,需要对用于企业的财务、客户、流程以及学习/成 Kaplan and Norton considered for-profit businesses at the beginning of designing a balanced scorecard and designed four performance dimensions for them: financial dimensions, customer dimensions, internal business process dimensions, and employee learning / growth dimensions. Domestic and foreign experts and scholars on the performance of government organizations pointed out that the use of balanced scorecard principle, the need for the enterprise finance, customer, process and learning / into