An Empirical Study On The Logical Relationship Of Bifurcation Scorecard

The balanced scorecard is one of the most important management tool in the past 75 years, in global 25 of the most commonly used management tool, it occupies the third high utilization rate, many companies think it import brings to the organization of a breakthrough achievement, our country is in the high-speed economic development period, the degree of enterprise management in line with international standards is higher and higher, our country enterprise the traditional performance evaluation management system and strategy execution system has not well meet the needs of management and decision-making, need positive applications similar to the balanced scorecard is widely recognized in the world of management tools, improve the level of enterprise management, promote our country enterprise international competitiveness.Financial, customer, internal process, learning and growth four dimensions between the internal logic of causation is the core concept of the balanced scorecard, play a role of the strategic map is the enterprise strategic objectives into the indicators and implementation of the key to perform. At present, the academic study of the balanced scorecard most focused on the balanced scorecard in various industries, in the field of application problems, ignore the internal causal logic relationship theoretically explore; At the same time, the academia of causal relationship between the balanced scorecard, the related empirical data logical relationship test is less, the lack of large sample test. Based on this background, further explore the causal logic relationship of the balanced scorecard has important theoretical and practical significance.This paper first summarizes and combed the related literature at home and abroad, to provide reference and direction for research, and then from the point of view of theoretical analysis of the four dimensions of balanced scorecard, the principle, process and the balanced scorecard of the core concepts, including causal logic relationship, and based on the perspective of knowledge management theory analysis and put forward hypothesis, using the method of the construction of a structural equation model established in this paper, the research model, on this basis, the heavily polluting enterprises as the research object, through the way of a questionnaire to collect the required data, finally using SPSS19.0 and AMOS17.0 statistical analysis tools will build the model and the data collected by fitting analysis, and validation of the presented research hypothesis.Empirical analysis to verify the structure learning and growth has a significant positive effect on internal processes, internal process has a significant positive effect on customer, the customer has a significant positive effect on financial, proved that the causal logic relationship exists in practice, on the basis of this is helpful to improve the basic theory of the balanced scorecard, and enrich the balanced scorecard performance evaluation method system, and design for the enterprise conform to the condition of the balanced scorecard system for reference.