基于综合平衡计分卡的企业战略实施研究(论文摘要)

Based on a comprehensive study of the implementation of the Balanced

Scorecard Corporate Strategy

（论文摘要） (Abstract)

2008年，后的中国航空工业集团公司（简称“中航工业”）经过重组整合，成功跻身于世界500强企业，也成为我国十大军工企业集团中第一个跻身世界500强的军工企业。 In 2008, after the China Aviation Industry Corporation (referred to as \"China Aviation Industry\") through the re-integration, successfully established itself as the world's top 500 enterprises, but also become China's top ten military-industrial enterprise groups, the first one among the world's top 500 of the military enterprise. 集团公司采用母子公司事业部制的全新管理模式进行经营运作和战略管控，并提出了“两融、三新、五化、万亿”的发展战略（两融：融入世界航空产业链，融入区域发展经济圈；三新：新的商业运作模式、新的网络集成能力和新的品牌价值；五化：市场化改革、专业化整合、资本化运作、国际化开拓和产业化发展；万亿：到2017年实现销售收入突破一万亿元）和“跻身世界航空工业强者之林”的长远规划和宏伟目标。 Parent-subsidiary group division with a new management model of the system operation and strategic management and control, and proposed the \"two financial, three new, five-oriented, one trillion\" development strategy (2 melt: integration into the world aviation industry chain, integration into the regional economic development circles; three new: the new business mode of operation, the new network integration capabilities and new brand value; 5 of: market-oriented reform, professional integration, capital, operations and international exploration and industrial development; 1 trillion: By 2017, sales income is above one trillion yuan), and \"one of the world's aviation industry, the strong forest\" in the long-term planning and goals.

中航工业作为一个拥有40万员工、200余家成员单位、业务结构复杂的特大型国有企业集团，要想实现战略落地，单靠一般的、简单的经营管理解决不了问题。 China Aviation industry as a more than 40 million people, more than 200 member units, the business complex structure of the large state-owned enterprise group, in order to achieve a strategic landing, a general, simple operation and management solve the problem. 高层管理者们已经深刻地意识到，中航工业距离现代企业管理的要求仍有很大差距，尤其体现在集团公司与所属企事业单位越来越呈现出战略与执行不一致、整体与局部不协调、组织与业务相冲突等问题。 Senior managers have been deeply aware that the aircraft industry from the requirements of modern enterprise management is still a big gap, especially reflected in the Corporation and the affiliated enterprises and institutions are increasingly showing a consistent strategy and the implementation of the overall lack of coordination with local , the organization and operations in conflict and other issues. 只有解决好这些问题，中航工业才能够更有效地运转，才能做到上下协同一致，才能让战略从口号变成现实。 Only by solving these problems, the aircraft industry will be able to function more effectively in order to achieve coherence from top to bottom in order to make strategy from a slogan into a reality. 因此，为了大幅度提升集团公司整体的战略执行力，更好地实现战略控制力，就必须找到一个具有高度统领性、良好兼容性和实践操作性的科学管理工具。 Therefore, in order to greatly enhance the Group's overall strategy execution, and better achieve strategic control, it must find a high command, good compatibility and interoperability of

scientific practice management tools. 最终，中航工业积极地引入了“综合平衡计分卡”（The Integrated Balanced Scorecard，以下简称IBSC）这一世称75年来最伟大的管理工具，用以帮助企业集团一步一个脚印地实现战略目标，化战略为行动。 In the end, the aircraft industry actively introduced the \"Integrated Balanced Scorecard\" (The Integrated Balanced Scorecard, hereinafter referred to as IBSC) in this world that 75 years of the greatest management tool to help enterprise group step by step to achieve strategic objectives, strategy into action.

本文首先简要阐述了IBSC理论体系的基本概念和体系框架。 This paper briefly describes the basic concepts of IBSC theoretical system and system framework. 重点描述了IBSC“不能描述，就无法衡量；不能衡量，就无法管理”的理论观点，描述了IBSC的“平衡”要义，以及IBSC从“价值与目标、客户与评价、流程与标准、学习与成长”四个层面，构建企业战略地图、平衡计分卡，建立战略中心型组织，形成闭环式流程管理的并进行有效沟通的理论体系。 Key describes the IBSC \"can not describe, it can not be measured; can not be measured, it can not be managed\" theory point of view, describing the IBSC's \"balance\" to justice, as well as the IBSC from the \"values and goals, customer and evaluation, process and standards, learning and Growth of the \"four levels, build business strategy maps, balanced scorecard, a strategic central type organization, formed a closed loop process management and effective communication between the theoretical system. 阐明了IBSC是促使企业成功“描述战略、衡量战略和管理战略”的有效工具，是企业“化战略为行动”的最佳选择。 Sets out IBSC is to promote business success, \"describes the strategy to measure the strategic and management strategies,\" an effective tool is the enterprise \"strategy into action,\" the best choice.

本文随后以中航工业实施 IBSC 的实践过程为案例，详细地描述了中航工业推进 IBSC 的准备过程、实施流程和操作步骤。 This paper was subsequently implemented in the aircraft industry IBSC course of practice as an example, described in detail in the aircraft industry to promote the process of preparing IBSC, implementation processes and steps. 其中，重点对中航工业总部部门战略地图的构建过程，平衡计分卡的构建过程，以及如何实现 IBSC 持续管理过程三个方面进行了具体案例描述。 Among them, the focus on the headquarters of the China Aviation Industry sector strategic map of the build process, build the Balanced Scorecard process and how to achieve sustainable management of the process of IBSC three aspects described in specific cases.

本文最后从五个方面（实施成本过高、见效缓慢、非财务指标的创建与量化难、信息交流障碍、与绩效考核挂钩难）总结了 IBSC 实施的难点问题。 This last from five aspects (implementation costs are too high, bear fruit slowly and the creation of non-financial indicators and quantification is difficult, information, communication barriers, and performance appraisal linked to difficult) summed up the IBSC the implementation of difficult problems. 重点对中航工业实施 IBSC 的总体效果进行了评价。 Emphasis on the aircraft industry in the overall effectiveness of the implementation of IBSC were evaluated. 评价中强调指出： Evaluation stressed that:

IBSC 是中航工业实施战略落地的合适选择。 IBSC is the aircraft industry to implement strategies for landing the right choice. 在中航工业领导大力倡导和推动下，IBSC快速得到了应用并取得了初步成效。 Air industry leaders in the strong advocacy and promotion, IBSC has

been applied rapidly and has achieved initial success. 中航工业集团公司总部、子公司及全体成员单位纷纷建立起了基于IBSC的战略实施体系。 China Aviation Industry Corporation headquarters, subsidiaries and all members of the units have established a system for implementation of the strategy based on the IBSC.

IBSC 提升了中航工业的战略执行能力。 IBSC improved aircraft industry in the strategic implementation capacity. IBSC通过对战略的分解以及对战略实施过程的控制，将战略有效转化为具体可执行的指标和行动方案，使员工的工作自觉融入到战略执行中来。 IBSC through the decomposition of the strategy and the implementation of the strategy process control will be an effective strategy into specific enforceable targets and action plans so that employees into the work of conscious strategy to implementation.

IBSC 增强了中航工业的战略协同能力。 IBSC enhanced strategic coordination in the aircraft industry capacity. IBSC通过统筹与平衡业务之间的价值驱动因素，实现了各个业务板块、各成员单位之间的协同，使集团上下步调一致，形成了合力，为集团公司整体价值最大化发挥了协同效应。 IBSC through the co-ordination and balance between the value of business drivers to achieve various business sections, the synergies between the various member units, so that groups up and down in step, forming a force, in order to maximize the value of group as a whole has played a synergistic effect.

IBSC 构建了中航工业的全新的文化基因和战略语言体系。 IBSC built aircraft industry in a new culture system for gene and strategies for language. IBSC的应用体现了中航工业实现企业快速发展的认识论和方法论；重塑了中航工业的文化基因，成为中航工业进行各种活动、处理内部不同主体关系的依据和准则。 IBSC applications in aircraft industry reflects the rapid development of enterprise epistemology and methodology; reshaping the culture of the China National Aviation Industry genes, become a flight of industrial activities carried out to address the basis for the relationship between different subjects and criteria.

本文结论是：经过两年半的 IBSC 实践工作，中航工业的总体战略得到了有效的贯彻和执行，面对全球经济危机，中航工业收入指标逆势上扬。 This conclusion is: After two and a half of the IBSC practical work in the aircraft industry, the overall strategy has been effectively implemented and the implementation of the face of global economic crisis, the China Aviation Industry revenue rose contrarian indicator. 中航工业在IBSC的统一框架下，通过四个层面透视和衡量企业的整体思维视角，建立起了独具特色的标准化、规范化和互通性的语言符号和行动思路，集团战略在各个层面的相互交流中碰撞出了思想的火花，凝聚了思想，达成了共识，形成了“人人言必称”的氛围；集团的价值目标和组织体系不断受益于协同的效果，有效围绕战略促进了全集团广大员工行动的统一。 China Aviation industry in the IBSC unified framework, through the four levels of perspective and perspective to measure the overall thinking of enterprises, establish a unique standardization, standardization and interoperability, the language of symbols and action ideas, group strategy at all levels of mutual the exchange of ideas in the collision out of the spark of an embodiment of thought, reached a consensus to form a \"everyone described themselves as\" the atmosphere; Group's objectives and organization system, the value of continued benefit from the synergy effect, an effective strategy to promote the whole group around the the unity of the general staff operations. 因此，中航工业现阶段选择IBSC作为实现战略落地的工具，是根据外部环境变化、集团公司战略转型和管理工具整合等多种要求所做出的合适选择。 Therefore, the aircraft industry at this stage choose IBSC as a tool for achieving strategic landing is based on external environmental change, strategic transformation and management tool for group integration and other requirements to make the right choice.