会计学院知识库

世界经济复苏，我国经济增速趋稳增长，信息技术也随之快速发展，进而市 场竞争愈加剧烈。面对严峻的市场形势和复杂多变的环境，很多企业走上了多元 化转型之路。有的因此实现了规模扩张、利润得到新的增长，但也不乏深陷财务 风险而失败的。因此，多元化战略对企业整体价值的作用是否具有积极影响也成 为学者们热议的话题。而在评价企业多元化战略的绩效时选择一种科学合理的方 法是分析的有效保障，换而言之在评价企业财务方面表现的同时，还需从各个方 面兼顾，考虑到其他非财务指标的表现。

本文采用平衡计分卡综合评价企业多元化战略的绩效。首先通过梳理国内外 学者有关多元化、平衡计分卡和绩效研究的理论基础，论述以传统财务指标评价 企业多元化战略的绩效以及其存在的局限性，对比出将平衡计分卡引入企业多元 化战略绩效评价的优势。其次将平衡计分卡的四个维度作为一级指标，从这四个 维度出发选择 20 个二级指标构成一套绩效评价体系。接着采用层次分析法根据 专家打分意见确定各指标的权重，结合荣盛房地产发展股份有限公司近五年的相 关数据对各个指标进行详尽的评价分析，以计算出的综合评价分值作为评价标准 来综合评价荣盛发展多元化战略的绩效，说明其实施多元化战略的绩效表现良好。 最后，对荣盛发展的多元化战略进行总结，并分析本文在研究过程中的不足并提 出展望。

通过该研究，在现有学者研究的基础上，将平衡计分卡运用到多元化战略的 绩效评价中，将财务指标和非财务指标进行结合对其绩效进行综合评价，以期扩 展平衡计分卡在绩效评价中的研究；其次，本文选取实施多元化战略较为成功的 荣盛房地产发展股份有限公司为研究对象，可为其他企业实施多元化战略提供借 鉴。

With the recovery of the world economy, China's economic growth has been steady, information technology is developing rapidly, and market competition is more intense. In such a severe market situation, many enterprises have embarked on the road of diversification and transformation. Some have achieved scale expansion and new growth in profits, but there is no shortage of financial risks and failure. Therefore, whether the role of diversification strategy has a positive impact on the overall value of enterprises has become a hot topic among scholars. In evaluating the performance of enterprise diversification strategy, choosing a scientific and reasonable method is the effective guarantee of analysis, in other words, in the evaluation of the financial performance of enterprises, but also from all aspects, taking into account the performance of other non-financial indicators.

This paper uses the balanced scorecard to evaluate the performance of the diversification strategy of the enterprise. First of all, by combing the theoretical basis of domestic and foreign scholars on diversity, balanced scorecard and performance research, this paper discusses the performance of enterprise diversification strategy and its limitations by traditional financial index, and compares the advantages of introducing 兰州财经大学硕士学位论文 平衡计分卡下多元化战略的绩效评价研究——以荣盛发展为例 the balanced scorecard into the performance evaluation of enterprise diversification strategy. Secondly, the four dimensions of the balanced scorecard are taken as first-level indicators, and 20 second-level indicators are selected from four dimensions to form the performance evaluation system. Then the hierarchical analysis method is used to determine the weight of the indicators according to the expert scoring opinions, combined with the data of Risesun Real Estate Development Co., Ltd. in the last five years to analyze the indicators, and through the calculation of comprehensive evaluation score to make a final judgment on Risesun's diversified strategic performance, Explain that the performance of the diversification strategy has a positive impact on the enterprise. Finally, the diversification strategy of Risesun's development is summarized, and the shortcomings of the research process are analyzed and the prospect is put forward.

It is hoped that the analysis of this paper can introduce the balance scorecard into the performance evaluation of the diversified strategy, add the non-financial index on the basis of the original evaluation of the diversified strategy performance by financial index, and select a series of comprehensive indicators to evaluate its performance, so as to expand the research of the balanced scorecard in the performance evaluation; In this paper, Risesun Real Estate Development Co., Ltd. is selected to implement the diversification strategy as the research object, which can provide reference for other enterprises to implement the diversification strategy