企业共生战略绩效评价模式研究

A Study on Symbiosis Strategy Performance: The Mea-surement Model of Enterprises

企业在其长期战略目标导引下,必须不断营造和保持企业发展的和谐环境,追求合作共生(Symbiosis)与共赢,在此基础上不断提升企业自身的创新能力和核心竞争力,才能使企业实现可持续发展的目标。经营绩效、财务绩效与社会绩效构成了企业共生战略绩效体系的一个"绩效链",并形成一个循环闭合系统,即经营绩效驱动财务绩效,进一步驱动社会绩效,社会绩效再驱动经营绩效,完成一次循环。依次往复,犹如时钟。随着时间的推移,同时随着社会绩效的提升,每循环一次,经营绩效和财务绩效将随之得到提升,并形成良性的、永续的、共生的战略绩效评价模式。

Guided by long-term strategic goals, corporations must not only create and maintain a harmonious environment for their own development, but also strive for symbiosis and win-win situa- tions. If corporations enhance their own creativity and core ability during competition on the above-mentioned basis, then they can reach the goal of sustainable development. Evaluating the manage- ment level and strategic management performance of corporations directly relates to the enforcement of corporations＇ strategic objec- tives, the upgrading of management level and ability, improvement in corporations＇ strategic competitiveness and the correct application of strategic control methods. Enterprise performance appraisal, as a control and management system of modern corporations, is not just a self-supervision, self-constraint and self-evaluation method, but also a tool for corporations to make strategic management plans which are the foundation of modern strategic management. Gener- ally speaking, performance appraisal plays a strong guiding role in corporate management and better performing corporations have ex- cellent performance appraisal systems, which help them in the whole- time monitoring of corporate operations, and in uncovering potential problems in order to fight against any to establish an entirely new strategic operation risks. It is necessary performance appraisal system for corporations to measure their operation management performance under the premise of improving, perfecting and completing tradi- tional performance appraisal systems. Based on previous studies of appraisal systems and methods of listed companies both at home and abroad, theories from biology, economics and other relevant branch disciplines, and guided by sociology, management and other relevant disciplines, this paper absorbs the theoretical and practical conclu- sions of enterprise appraisal studies both at home and abroad, ana- lyzes their deficiencies and problems and proposes a new symbiosis strategic appraisal system for corporation appraisal, combining fiscal performance, operation performance and social performance. This new appraisal model is suitable for strategic operation management environments, and can effectively and scientifically measure strategic performance. We apply regulatory and empirical research methods. Firstly, beginning with corporations＇ social responsibilities, and through symbiosis theory, we researched the relationship between corporations＇ social responsibility and strategic performance using methods such as spot interviews and questionnaires. Secondly, we analyze the value of corporation performance appraisal and related appraisal theories. In this part, a key indicator analysis method is ap- plied to design an indicator system, an analytic hierarchy process is used to determine a weight index, a performance appraisal model is established and empirical inspection and case studies are undertaken to prove causality between operation performance and fiscal performance, fiscal performance and social performance, and social performance and operation performance. The conclusion is that operation performance, fiscal performance and social performance comprise a performance chain in corporations＇ symbiosis performance systems, and form a closed-loop cycle which means operation performance propels fiscal performance that pushes social performance which then again propels operation performance and so on. This cycle is known as the clock model of strategic performance appraisal. As time passes, and with social performance improving, one cycle of the loop will upgrade operation and fiscal performance, and set up a healthy and sustainable development model, co-existing in a win-win situation with relevant interests.