BSC-哈佛分析框架下企业数字化转型前后的绩效评价——以徐工机械为例

Performance Evaluation before and after the Digital Transformation of Enterprises Based on BSC-Harvard Analysis Framework——Taking XCMC Machinery As an Example

党的二十大报告指出要加快制造强国、网络强国、数字中国的建设,制造业作为国民经济数字化转型的重要产业,仅运用财务指标进行绩效评价难以适应数字经济时代企业高质量发展与数字化转型深度融合的要求。以制造业数字化转型的代表企业徐工机械为研究对象,以哈佛分析框架为基础,并结合平衡计分卡,构建了企业绩效评价体系;从战略、会计、财务、前景四个层面对比分析了数字化转型前后徐工机械的绩效变化。

The report of the 2oth National Congress of the Communist Party of China points out that the construction of manufacturing power,network power and digital China should be accelerated.As an important industry in the digital transformation of the national economy,the manufacturing industry can hardly meet the requirements of deep integration of high-quality development and digital transformation of enterprises in the era of digital economy by only using financial indicators for performance evaluation.In this paper,XCMG Machinery,a representative enterprise in the digital transformation of manufacturing industry,is taken as the research object,based on the Harvard analysis framework,and combined with the balanced scorecard,the enterprise performance evaluation system is constructed.The performance changes of XCMG Machinery before and after digital transformation are compared and analyzed from four aspects:strategy,accounting,finance and prospect.