本文關(guān)鍵詞：基于BSC的紡織上市公司戰(zhàn)略績效評(píng)價(jià)研究　出處：《西安工程大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 紡織上市公司 戰(zhàn)略績效評(píng)價(jià) 平衡計(jì)分卡 指標(biāo)體系 對(duì)比研究

【摘要】：隨著信息化、經(jīng)濟(jì)化和全球化，我國市場經(jīng)濟(jì)不斷發(fā)展，市場競爭日益激烈，任何一個(gè)企業(yè)都要面臨如何在殘酷的競爭中立足、如何及時(shí)調(diào)整企業(yè)戰(zhàn)略以應(yīng)對(duì)環(huán)境的變化從而獲得持續(xù)的競爭優(yōu)勢等嚴(yán)峻問題。尤其是上市公司，作為推動(dòng)國民經(jīng)濟(jì)增長的中堅(jiān)力量，對(duì)社會(huì)的發(fā)展起著重要的作用。國務(wù)院提出紡織行業(yè)在國家經(jīng)濟(jì)發(fā)展中具有重要地位和作用，因此紡織行業(yè)應(yīng)當(dāng)受到關(guān)注，對(duì)其上市公司進(jìn)行戰(zhàn)略績效評(píng)價(jià)至關(guān)重要。而目前的研究中很少有基于戰(zhàn)略視角研究紡織行業(yè)上市公司戰(zhàn)略績效，平衡計(jì)分卡正是戰(zhàn)略績效評(píng)價(jià)最為典型的一種方法。 基于上述問題的需要，本研究在對(duì)國內(nèi)外相關(guān)文獻(xiàn)及理論研究的基礎(chǔ)上，結(jié)合紡織上市公司特點(diǎn)及其競爭力構(gòu)成要素，提出了包含財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長和社會(huì)責(zé)任五大維度的平衡計(jì)分卡；運(yùn)用專家調(diào)查、調(diào)研訪談、因子分析、AHP等方法，使用SPSS18.0、EXCEL等軟件對(duì)實(shí)證研究結(jié)果進(jìn)行處理分析；再將單用財(cái)務(wù)指標(biāo)、基于BSC指標(biāo)體系、中國紡織服裝企業(yè)競爭力測評(píng)各評(píng)價(jià)結(jié)果進(jìn)行橫縱向?qū)Ρ妊芯浚蝗缓蠼Y(jié)合導(dǎo)師課題，對(duì)兩家具有代表性的紡織上市公司進(jìn)行詳細(xì)研究；最后，提出紡織上市公司戰(zhàn)略績效提升的對(duì)策及建議。 本研究在對(duì)理論研究提供數(shù)據(jù)支撐和實(shí)證分析的同時(shí)，總結(jié)并驗(yàn)證了以下五個(gè)主要結(jié)論：(1)戰(zhàn)略績效評(píng)價(jià)是一項(xiàng)系統(tǒng)工作，要綜合財(cái)務(wù)與非財(cái)務(wù)指標(biāo)，全面、準(zhǔn)確評(píng)價(jià)公司的戰(zhàn)略績效；(2)擴(kuò)展平衡計(jì)分卡，納入社會(huì)責(zé)任維度，五大維度缺一不可，共同影響著紡織上市公司的戰(zhàn)略績效；(3)基于BSC的指標(biāo)體系能比較系統(tǒng)、全面、合理地評(píng)價(jià)我國紡織上市公司的戰(zhàn)略績效水平；(4)實(shí)證研究表明，紡織上市公司的戰(zhàn)略績效與五大維度息息相關(guān)，公司應(yīng)權(quán)衡各個(gè)方面，，以保持較高的戰(zhàn)略績效水平；(5)從行業(yè)層面拓寬研究思路，實(shí)證對(duì)比研究結(jié)果表明，將BSC應(yīng)用于紡織上市公司戰(zhàn)略績效評(píng)價(jià)的效果較好，切實(shí)可行。 本研究的創(chuàng)新點(diǎn)：(1)首次結(jié)合紡織上市公司拓寬平衡計(jì)分卡，增加了社會(huì)責(zé)任維度，構(gòu)建了五大維度的評(píng)價(jià)指標(biāo)體系；(2)將實(shí)證研究結(jié)果與具有權(quán)威性的中國紡織服裝企業(yè)競爭力測評(píng)結(jié)果進(jìn)行對(duì)比研究，增強(qiáng)了本研究的說服力。
[Abstract]:With the development of information, economy and globalization, the market economy is constantly developing, and the market competition is becoming more and more fierce. Any enterprise is faced with how to base itself in the cruel competition. How to adjust the enterprise strategy in time to cope with the change of the environment and obtain the sustainable competitive advantage, especially the listed companies, as the backbone force to promote the growth of the national economy. The State Council put forward that the textile industry has an important position and role in the national economic development, so the textile industry should be paid attention to. It is very important to evaluate the strategic performance of listed companies. However, there are few researches on the strategic performance of listed companies in textile industry based on strategic perspective. Balanced scorecard is the most typical method of strategic performance evaluation. Based on the needs of the above problems, this study based on the domestic and foreign related literature and theoretical research, combined with the characteristics of textile listed companies and the competitiveness of the elements, put forward the financial, customer, internal processes. Balanced scorecard of five dimensions of learning and growth and social responsibility; Using the methods of expert investigation, investigation and interview, factor analysis and AHP, using SPSS 18.0 excel and other software to deal with the results of empirical research. Then, based on the BSC index system, the evaluation results of the competitiveness of Chinese textile and garment enterprises are compared horizontally and longitudinally. Then combined with the tutor project, the two representative textile listed companies are studied in detail. Finally, the paper puts forward the countermeasures and suggestions for improving the strategic performance of textile listed companies. This study provides data support and empirical analysis to the theoretical research, at the same time summarizes and verifies the following five main conclusions: 1) Strategic performance evaluation is a systematic work, to integrate financial and non-financial indicators. Comprehensive and accurate evaluation of the company's strategic performance; 2) expanding the balanced scorecard to include the dimension of social responsibility, the five dimensions are indispensable, which affect the strategic performance of the textile listed companies; 3) the index system based on BSC can evaluate the strategic performance level of Chinese textile listed companies in a systematic, comprehensive and reasonable way. The empirical study shows that the strategic performance of the textile listed company is closely related to the five dimensions, and the company should balance all aspects in order to maintain a high level of strategic performance; 5) broaden the research ideas from the industry level, the empirical comparative research results show that the application of BSC in the textile listed companies strategic performance evaluation results are better and more feasible. The innovation of this study is: (1) combining with the textile listed company to widen the balanced scorecard for the first time, to increase the dimension of social responsibility, and to construct the evaluation index system of five dimensions; 2) comparing the empirical results with the authoritative evaluation results of the competitiveness of Chinese textile and garment enterprises, which enhances the persuasion of this study.
【學(xué)位授予單位】：西安工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.81;F406.72

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