基于BSC的纺织上市公司战略绩效评价研究

发布时间：2018-01-13 00:31

本文关键词：基于BSC的纺织上市公司战略绩效评价研究　出处：《西安工程大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着信息化、经济化和全球化，我国市场经济不断发展，市场竞争日益激烈，任何一个企业都要面临如何在残酷的竞争中立足、如何及时调整企业战略以应对环境的变化从而获得持续的竞争优势等严峻问题。尤其是上市公司，作为推动国民经济增长的中坚力量，对社会的发展起着重要的作用。国务院提出纺织行业在国家经济发展中具有重要地位和作用，因此纺织行业应当受到关注，对其上市公司进行战略绩效评价至关重要。而目前的研究中很少有基于战略视角研究纺织行业上市公司战略绩效，平衡计分卡正是战略绩效评价最为典型的一种方法。基于上述问题的需要，本研究在对国内外相关文献及理论研究的基础上，结合纺织上市公司特点及其竞争力构成要素，提出了包含财务、客户、内部流程、学习与成长和社会责任五大维度的平衡计分卡；运用专家调查、调研访谈、因子分析、AHP等方法，使用SPSS18.0、EXCEL等软件对实证研究结果进行处理分析；再将单用财务指标、基于BSC指标体系、中国纺织服装企业竞争力测评各评价结果进行横纵向对比研究；然后结合导师课题，对两家具有代表性的纺织上市公司进行详细研究；最后，提出纺织上市公司战略绩效提升的对策及建议。本研究在对理论研究提供数据支撑和实证分析的同时，总结并验证了以下五个主要结论：(1)战略绩效评价是一项系统工作，要综合财务与非财务指标，全面、准确评价公司的战略绩效；(2)扩展平衡计分卡，纳入社会责任维度，五大维度缺一不可，共同影响着纺织上市公司的战略绩效；(3)基于BSC的指标体系能比较系统、全面、合理地评价我国纺织上市公司的战略绩效水平；(4)实证研究表明，纺织上市公司的战略绩效与五大维度息息相关，公司应权衡各个方面，，以保持较高的战略绩效水平；(5)从行业层面拓宽研究思路，实证对比研究结果表明，将BSC应用于纺织上市公司战略绩效评价的效果较好，切实可行。本研究的创新点：(1)首次结合纺织上市公司拓宽平衡计分卡，增加了社会责任维度，构建了五大维度的评价指标体系；(2)将实证研究结果与具有权威性的中国纺织服装企业竞争力测评结果进行对比研究，增强了本研究的说服力。
[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.
【学位授予单位】：西安工程大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.81;F406.72

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