本文讨论了一种称为“平衡计分卡”的工具，它是一种提供管理绩效信息的方法，将日常运营与组织战略联系起来。衡量绩效的四个不同维度或视角是:财务指标；顾客措施；内部业务流程措施；以及创新/学习和增长措施。与主要关注短期和回顾性结果的传统绩效衡量体系不同，平衡计分卡方法将注意力集中在评估当前绩效的措施上，以及关注组织为确保未来绩效而进行必要投资的措施上。 这是通过四个视角实现的，本文描述了这四个视角的特点。

This paper discusses a tool known as "the balanced scorecard", which is a method of providing management performance information that links day-to-day operations and the organization's strategy. The four different dimensions or perspectives for measuring performance are: financial measures; customer measures; internal business process measures; and, innovation/learning and growth measures. Unlike traditional preformance measurement systems that are primarily concerned with short term and retrospective outcomes, the balanced scorecard approach focuses attention on measures that assess today's performance as well as measures that are concerned with the organization making the necessary investments to ensure tomorrow's performance. This is accomplished through the four perspectives, whose characteristics are described in this paper.