会计学院知识库

自战略性绩效管理提出以来，引起了学者和实务界人士的广泛探讨，在国外 一些企业中，战略性绩效管理已经得到较为成熟的应用，但是在我国理论界和实 务界并未引起足够的认识，在企业中更是运用较少。而且，作为本研究的案例公 司具有十分鲜明的特点，企业在发展的过程中，经历了数次的战略变革，其内部 的组织结构和绩效管理方式都有深刻的变化，对研究战略性绩效管理十分具有代 表性。 本文运用案例分析法对海尔战略性绩效管理进行深入的研究，主要分析海尔 绩效管理与企业战略之间的耦合机制。首先对战略性绩效管理的内涵、发展和实 践应用情况的研究现状进行梳理；然后对海尔的企业战略发展历程和集团使命进 行分析，并绘制战略地图；其次，深入分析海尔各个阶段战略目标与企业绩效管 理之间的影响和关系，梳理企业发展历程中绩效管理和企业战略的协同变革。并 从财务和非财务等多个角度，对战略性绩效管理的实施效果进行分析。最后对战 略性绩效管理的实践经验进行总结，并提出本文的研究局限和未来研究展望。 本文研究发现，海尔集团的绩效管理紧紧围绕企业战略目标进行实施，不同 的战略阶段对应不同的绩效管理模式，均推动了各个阶段企业战略目标的达成。 从财务、企业形象、品牌价值及企业创新角度来看，都产生了很大的成效，最终 提升了企业价值。通过海尔集团的战略性绩效管理的应用分析，希望能够对相关 企业应用战略性绩效管理提供一定的参考价值和借鉴意义。

Since its introduction, strategic performance management has been widely discussed by scholars and practitioners, and has been applied in a more mature way in foreign companies, but it has not been sufficiently understood by theoretical and practical circles in China, and is less used in enterprises. Moreover, the case company in this study has very distinctive characteristics, as it has undergone several strategic changes in the course of its development, and its internal organisational structure and performance management methods have undergone profound changes, it is very representative for the study of strategic performance management. This paper uses the case study method to conduct an in-depth study of Haier's strategic performance management, focusing on the coupling mechanism between Haier's performance management and corporate strategy. Firstly, the current state of research on the connotation, development and practical application of strategic performance management is reviewed; then Haier's corporate strategy development history and group mission are analysed and a strategy map is drawn; secondly, the impact and relationship between Haier's strategic objectives and corporate performance management at various stages is analysed in depth, and the synergistic changes between performance management and corporate strategy in the development history of the company are sorted out. It also analyses the effectiveness of the implementation of strategic performance management from various perspectives, including financial and non-financial. Finally, the practical experience of strategic performance management is summarised, and the limitations and future research outlook of this paper are presented. This paper finds that Haier Group's performance management is closely focused on the strategic objectives of the company, with different performance management models corresponding to different strategic stages, all of which contribute to the achievement of the strategic objectives of the company at each stage. It has produced significant results in terms of finance, corporate image, brand value and corporate innovation, ultimately enhancing corporate value. Through the analysis of the application of strategic performance management in Haier Group, it is hoped that it can provide some reference value and significance for the application of strategic performance management in related enterprises.