[摘　要]　结合建筑企业的特点，分析了BSC（Balanced Scorecard）在建筑企业进行战略管理时存在的主要障碍，构建了建筑企业以平衡记分卡为导向的战略实施框架，分析了平衡记分卡战略实施的路径，从企业即定的战略意图出发，以战略和客户价值为导向规划战略时间表，确定企业的内部业务流程，创造组织协同，分配战略资源，确定战略行动方案，然后付诸实施。
[关键词]　平衡计分卡；战略实施；内部流程；建筑企业
Abstract: Linking to the characteristics of the construction enterprises, the main obstacles are analyzed in operating the strategies, the framework to implement the strategy is built and the route to implement the strategy is analyzed as: strategy starting from the set strategy intention, the strategy schedule programming oriented by the strategy and the customer values, the internal progresses deciding, the organization coordination creating, the resources allocating, the course of action making out and then strategy acting.
Key words: BSC; strategy implementation; internal progress; construction enterprises
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建筑经济，2009（2）：115-118