会计学院知识库

近年来，传统服装行业的库存问题、渠道问题尚未得到解决，又面临国外快时尚服装品牌冲击国内市场，在此背景下，传统服装企业纷纷走上了转型之路。为保证战略转型能够达到预期目的，企业需要对转型的过程及结果进行全面考察，绩效评价正是理想的考察手段，通过对不同维度的考评，能够帮助企业把握转型方向，推动企业完成转型目标、促进企业可持续发展。

本文研究对象选取七匹狼战略转型案例，通过平衡计分卡体系来综合评价企业战略转型的绩效。首先通过梳理国内外学者有关战略转型、绩效评价和平衡计分卡的研究，论述传统财务指标评价体系的局限性，凸显出用平衡计分卡来评价企业战略转型绩效的优势；然后对案例公司基本情况进行介绍，详细说明其转型动因及举措；其次基于平衡计分卡四个维度及企业战略地图设计一套综合指标评价体系；接着结合七匹狼公司近七年的相关数据对各个指标进行详尽评价分析，并采用层次分析法理论，根据专家打分意见确定各指标权重，计算出综合评价分值，说明其转型绩效表现良好，同时做出案例结论并提出完善建议；最后得出研究结论及本文所存在的不足与展望。

以七匹狼战略转型为案例，在现有学者研究的基础上，将平衡计分卡与层次分析法相结合运用到企业战略转型绩效评价中，以期能够扩展平衡计分卡在绩效评价中的研究；其次，本文选取实施战略转型较为成功的七匹狼公司作为研究对象，可为我国处在转型困难期的服装企业提供一定的参考与借鉴。

In recent years, not only domestic apparel companies have faced historical inventory problems and channel problems, but also the domestic market is being hunted by foreign fast fashion apparel brands. In this context, traditional apparel companies have embarked on a road of transformation. In order to ensure that the expected goals can be achieved, companies need to conduct a comprehensive inspection of the transformation process and results. Performance evaluation is an ideal inspection method. Evaluation of different dimensions can help the company grasp the transformation direction, promote the company to complete the transformation goal and promote the sustainable development of enterprises.

The article selects Septwolves strategic transformation case as the research object, and comprehensively evaluates the performance of corporate strategic transformation based on balanced scorecard system. Firstly, this article combines the theoretical foundations of strategic transformation, performance evaluation and balanced scorecard by global scholars. Also the limitations of the traditional financial indicator evaluation system is discusses, and the advantages of the balanced scorecard is highlighted. Then, the basic situation of the case company is introduced, which explains its transformation motivation and measuresin detail. Secondly, a comprehensive index evaluation system is designed based on the four dimensions of the balanced scorecard and the corporate strategy map. Then the relevant data of Septwolves Group in the past seven years has been collected to conduct a detailed evaluation and analysis of each indicator. Based on the scoring opinions from experts, the analytic hierarchy process is used to determine the weight of each indicator and calculate the comprehensive evaluation score, which indicates that its transformation performance is good. Finally, it makes a conclusion on the strategic transformation of the case company and puts forward suggestions for improvement.

Taking the Septwolves strategic transformation as a case, on the basis of existing scholars’ research, the balanced scorecard and analytic hierarchy process are combined and applied to the performance evaluation of corporate strategic transformation, which could expand the research of the balanced scorecard in performance evaluation. Secondly, the research object,Septwolves has been more successful in implementing strategic transformation, which can provide a certain reference for Chinese apparel companies in the period of strategic transformation.