中国国有企业业绩评价和战略关系研究案例分析

Performance Measurement and Strategy： A Case Study of SOE in China

以案例分析的形式对企业业绩评价和战略关系进行了深入研究,揭示了中国国有企业现存业绩评价体系如何促进或阻碍了企业战略的实现,探索了在中国国有企业实施平衡计分卡的可能性、必要性及实施过程中可能遇到的有关问题。

This paper covers the performance measurement and strategy in a SOE in China through an in-depth case study （Yin, 2003）. It reveals how the existing performance measurement facilitates or impedes the realization of the strategy of SOEs in China. The relevance of this study lays in the fact that it explores the feasibility of applying the BSC （Kaplan ＆ Norton, 1992） and the relating problems of implementing the BSC that helps to achieve the target of SOEs in China, maintenance and proliferation of the state-owned assets.