会计学院知识库

  步入新时代，我国的经济发展模式出现了由低质增长转型为高质量增长的转变。在党的二十大报告明确“高质量发展是全面建设社会主义现代化国家的首要任务”后，很快在社会各界引发了讨论热潮。家电制造业作为我国经济支柱之一，能否在高质量发展的时代背景下依靠自主创新，主动寻求转型，驱动我国经济从“量的积累”到“质的飞跃”，对推动我国经济从外延式扩张上升为内涵式发展将产生巨大影响。当前，我国家电制造业高质量发展之路还存在低端产业占比高、提质增效任务重、科技水平低等重重阻碍。美的集团作为家电制造业的领头企业，需要“领跑”并“带跑”行业的高质量发展。本文主要基于高质量发展五大核心理念：创新、协调、绿色、开放、共享和平衡计分卡理论，构建美的集团高质量发展下的战略转型绩效评价体系，通过横向对比和纵向对比分析美的战略转型前后的绩效，提出其在高质量发展下可能存在的问题及优化建议。

  首先，本文梳理了国内外学者就高质量发展、战略转型、绩效评价、战略转型对企业绩效的影响以及高质量发展与战略的相关研究，阐述了高质量发展、企业战略转型和绩效评价的相关概念。其次，介绍了美的集团的发展概况和战略转型推进过程，对其转型动因、战略环境进行了SWOT分析和PEST分析，梳理了高质量发展下的战略转型布局。然后结合学者的研究、平衡计分卡理论、国家出台文件，选取财务、客户、内部流程、学习与创新四个维度共20项指标，构建了以高质量发展五大核心理念为基石的美的集团战略转型绩效评价体系。接着运用该体系对美的集团与制造业的龙头企业海尔、格力进行横向对比评价分析，以及对2015-2022年高质量发展水平进行纵向对比评价分析。最后，总结美的集团在高质量发展的战略执行中可能存在的问题并提出建议。

  基于以上得出研究结论：从战略的视角看，美的集团在高质量发展的背景下选择转型的决策是正确的、能对企业的绩效起到正面影响的。但对转型中存在的问题还需要采取合理扩展业务范围，加强供应链整合以及加大实施创新驱动战略和人才战略力度等措施来保障企业的核心竞争力提升和高质量发展的顺利转型。

    Entering a new era, China's economic development model has undergone a transformation from low-quality growth to high-quality growth. After the report of the 20th National Congress of the Communist Party of China clearly stated that "high-quality development is the primary task of comprehensively building a socialist modernized country", it quickly sparked a discussion frenzy in various sectors of society. As one of the pillars of China's economy, whether the home appliance manufacturing industry can rely on independent innovation and actively seek transformation to drive China's economy from "quantitative accumulation" to "qualitative leap" in the context of high-quality development will have a huge impact on promoting China's economy from external expansion to internal development. At present, there are still many obstacles to the high-quality development of China's home appliance manufacturing industry, such as a high proportion of low-end industries, heavy tasks of improving quality and efficiency, and low technological level. As a leading enterprise in the home appliance manufacturing industry, Midea needs to "lead" and "lead" the high-quality development of the industry. This article is mainly based on the five core concepts of high-quality development: innovation, coordination, green, openness, sharing, and balanced scorecard theory. It constructs a strategic transformation performance evaluation system for Midea Group under high-quality development, analyzes Midea's performance before and after strategic transformation through horizontal and vertical comparisons, and proposes possible problems and optimization suggestions under high-quality development.

     Firstly, this article reviews the research of domestic and foreign scholars on high-quality development, strategic transformation, performance evaluation, the impact of strategic transformation on enterprise performance, and the relationship between high-quality development and strategy. It elaborates on the relevant concepts of high-quality development, enterprise strategic transformation, and performance evaluation. Secondly, the development overview and strategic transformation promotion process of Midea were introduced, and its transformation motives and strategic environment were analyzed through SWOT and PEST. The strategic transformation layout under high-quality development was sorted out. Then, combining the research of scholars, the balanced scorecard theory, and national documents, a performance evaluation system for Midea's strategic transformation was constructed based on the five core concepts of high-quality development, with a total of 21 indicators selected from four dimensions: finance, customers, internal processes, and learning and innovation. Then, the system will be used to conduct a vertical comparative evaluation and analysis of Midea's high-quality development level from 2015 to 2022, as well as a horizontal comparative evaluation and analysis with leading manufacturing enterprises Haier and Gree. Finally, summarize the potential issues that Midea may face in implementing its high-quality development strategy and provide recommendations.

    Based on the above research conclusions, it can be concluded that from a strategic perspective, Midea Group's decision to transform in the context of high-quality development is correct and can have a positive impact on the company's performance. However, it is necessary to take reasonable measures to expand the business scope, strengthen supply chain integration, and increase the implementation of innovation driven strategies and talent strategies to ensure the smooth transformation of the enterprise's core competitiveness and high-quality development in response to the problems existing in the transformation.