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论文编号：	13344
作者编号：	2320190631
上传时间：	2022/6/12 20:11:15
中文题目：	基于战略地图的C企业组织绩效评价研究
英文题目：	A Study on the organizational performance evaluation of C enterprise based on the strategic map
指导老师：	王志红
中文关键字：	组织绩效评价;战略地图;平衡计分卡;国企改革
英文关键字：	Organizational performance evaluation;Strategic maps;Balanced Scorecard;Reforming of state-owned enterprises
中文摘要：	随着数字时代不断演进，以财务会计指标为重心的传统企业组织绩效评价模式日渐式微，在很大程度上无法引导企业始终保持既定的战略方向，有效驱动价值创造，进而获取可持续的竞争优势。战略地图作为一种战略绩效分析工具，不仅弥补了平衡计分卡仅能勾勒出战略框架而无法详细描述战略内容的不足，还能够将企业战略目标合理分解逐层细化，并帮助企业在战略实施过程中实现整个组织内部的有效协同。 C公司是一家位于环渤海区域的专业煤炭下水港口企业，在深化国企改革三年行动和推进区域港口资源整合的双重背景下，现阶段拟利用自身比较优势，通过建设基于生产智能化的工业互联网平台和基于产业数字化的港口生态平台，加速企业数字化转型，进而建设成为绿色阳光智慧的区域一流煤炭下水港。但目前C公司的内部组织绩效评价体系与公司战略契合度不高，指标设计不尽科学，迫切需要通过改进原有的内部组织绩效测度评价体系，来强化与公司战略目标的引导对接和组织内部的协同驱动。基于此，本文将战略地图这一可视化的管理工具与C公司内部组织绩效评价实际相结合，通过基于战略地图的C国有企业内部组织绩效评价研究，提供了一套符合公司战略导向、匹配个体经营环境、平衡财务与非财务指标、兼顾经营业绩与社会责任等多维度的组织绩效评价标准，在推进管理会计工具实际应用、改进企业绩效评价体系、引导C公司有效实现战略目标、推进中层管理人员任期制契约化改革等方面都具有一定的应用价值和借鉴意义。
英文摘要：	In the digital age, focusing on financial accounting indicators, the traditional enterprise organizational performance evaluation is declining, which can not guide enterprises to maintain the established strategic direction, effectively drive value creation and obtain sustainable competitive advantage to a great extent. As a strategic performance analysis tool, strategy map not only makes up for the deficiency that the balanced scorecard can only outline the strategic framework and can not describe the strategic content in detail, but also can reasonably decompose the enterprise strategic objectives and refine them layer by layer, and help the enterprise realize the effective coordination within the whole organization in the process of strategy implementation. Company C is a professional coal launching port enterprise located in the Bohai Sea. Basing on the reforming of state-owned enterprises in three years, and promoting the integration of regional port resources, at this stage, C plans to make use of its comparative advantages to accelerate the digital transformation of enterprises, by building an industrial Internet platform based on production intelligence and a port ecological platform based on industrial digitization. Then constructed to be the first-class green port. However, at present, the organizational performance evaluation system of C does not fit well with the company's strategy, and the index design is not scientific. It needs to improve the original organizational performance measurement and evaluation system to strengthen the docking guidance with the company's strategic objectives and the collaborative drive within the organization. Based on this, this paper combines the visual management tool of strategic map with the practice of organizational performance evaluation of C company. Through the research on organizational performance evaluation of C state-owned enterprise based on strategic map, providing a set of composite company strategic orientation, matching individual business environment, balancing financial and non-financial indicators. The multi-dimensional organizational performance evaluation standards taking into account business performance and social responsibility are of great significance in promoting the practical application of management accounting tools, improving the enterprise performance evaluation system, guiding company C to achieve its strategic objectives, deepening the market-oriented reform of state-owned enterprise C and so on.
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