会计学院知识库

摘 要

    随着消费者对更便捷、更加有体验感和更高品质产品的不断追求，“新零售”

这一概念应运而生，线上与线下深度融合的新零售模式已成为了零售业发展的主

要方向。在这样的背景下，文具业市场呈现出更为品牌化和个性化的趋势，同时

也面临着新零售模式的转型和业态转变。

    本文以新零售的概念为出发点，融合战略转型理论，并且依据平衡计分卡的

分析维度，以晨光文具作为研究实例，对其战略转型后的绩效进行了四个不同维

度的全面分析。在财务维度，从财务报告项目和财务绩效的考核指标两个方面对

一般财务的成果进行深入探讨；从客户的维度，主要是关注其实际需求，并且从

市场层面来探究是否会对企业品牌的价值和市场份额带来影响；从内部流程的维

度，本文研究了企业的销售路径和产品质量如何变化，并同时探讨了企业在研发

和创新方面的发展趋势；在学习和成长维度，主要探讨了员工的文化素养以及公

司在战略转型之后对于人才培养的各种变化。通过对晨光文具战略转型的绩效进

行分析，重新审视了晨光文具在新零售背景下实施转型的利弊之处，为其“以品

牌为核心，由文具向文创”成功转型的经验提出了针对性的建议。

    综合而言，晨光文具的战略转型顺应了新零售的发展趋势，本文借助案例分

析以期为其他相关企业进行战略转型提供启示和参考。

关键词：新零售 战略转型 绩效研究 晨光文具

Abstract

    With the continuous pursuit of consumers for more convenient, 

experiential, and high-quality products, the concept of "new retail" has

emerged, and the deep integration of online and offline new retail models

has become the main direction for the development of the retail industry. 

In this context, the stationery industry market is showing a trend towards

more branding and personalization, while also facing the transformation

of new retail models and formats. 

    This article takes the concept of new retail as the starting point, 

integrates the theory of strategic transformation, and based on the analysis

dimension of the Balanced Scorecard, takes M&G stationery as a research

example to comprehensively analyze its performance after strategic

transformation in four different dimensions. In the financial dimension, 

conduct in-depth discussions on the results of general finance from two

aspects: financial reporting items and evaluation indicators of financial

performance; From the perspective of customers, the main focus is on

their actual needs and exploring whether it will have an impact on the

value and market share of the enterprise brand from the market level;

From the perspective of internal processes, this article investigates how a

company's sales path and product quality change, while also exploring the

development trends of the company in research and innovation; In the

dimension of learning and growth, the main focus is on exploring the

cultural literacy of employees and the various changes in talent

cultivation that the company has undergone after strategic transformation. 

By analyzing the performance of M&G stationery's strategic

transformation, this paper reexamines the advantages and disadvantages

of M&G stationery's transformation in the context of new retail, and

provides targeted suggestions for its successful transformation from brand

centered to cultural and creative. 

    Overall, the strategic transformation of M&G stationery conforms

to the development trend of new retail. This article uses case analysis to

provide inspiration and reference for other related enterprises to carry out

strategic transformation. 

Keywords: New retail; Strategic transformation; Performance research;

M&G stationery