基于改进的平衡计分卡的军工企业战略绩效管理研究
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摘要
高新技术的迅猛发展和广泛应用引发了军事领域一系列革命性的变革。为了提高军工企业的市场竞争力,实现国有资产的保值增值,国防科工委制定了军工集团公司管理绩效综合评价暂行办法,自2004年开始对军工集团公司实施绩效考核,引导军工企业的经营行为,服务国防战略,实现国防建设和经济建设的协调发展。
为了进一步提高军工企业的战略绩效管理水平,文章集成了基于Smarter形成性原则的平衡计分卡的战略绩效管理研究框架：按照基于知识共享的战略导向,定量分析军工企业的优势和劣势,面临的机遇和威胁,直观准确地进行战略绩效管理定位,并绘制战略地图,结合SWOT分析结果和战略地图设计KPI指标,并设计针对性的量表,运用证据理论对量表中的指标体系进行合成,结合相应的激励措施付诸实施。研究旨在系统化、定量化地解决军工企业战略绩效管理问题,以管理创新推进军工企业的协同变革、实现军工企业的超常发展。文章的主要工作包括：
研究以知识共享行为、军工企业信息化建设和人力资源管理实践作为推动员工学习与成长的支撑手段,并以前者作为中介变量,运用李克特量表法设计了影响军工企业知识共享因素的调查表,从知识、个体、组织和技术等四个方面,统计分析了军工企业知识共享现状和影响知识共享的因素,从知识属性、个体情况、组织结构制度以及技术支持水平等四个方面建立了相应的知识共享影响模型。通过分析各因素之间的作用机理,构建了军工企业知识共享机制和实现路径：建立组织机制、技术机制、军民两用资源共享机制以及增强共享双方“交易资本”。其中,组织机制可以集中解决员工共享意愿以及沟通路径问题,技术机制主要解决沟通效率问题。在构建军工企业知识共享机制的过程中,要始终发挥组织和技术双管齐下的作用。
基于SWOT定位对深入推进战略绩效管理工作的重要意义,研究在运用SWOT定性分析框架归纳提炼军工企业进行战略绩效管理影响因素的基础上,提炼归纳了军工企业战略绩效管理SWOT组合策略。为了直观地描述军工企业进行战略绩效管理定位问题,研究结合Delphi法和SWOT分析法构建了一个适用于战略绩效管理的决策模型,按照方位域界定了组织的战略方位,分析了战略决策模型中战略强度的取值范围,揭示战略向量的管理学含义,并就军工企业战略绩效管理定位问题进行了验证。
根据SWOT分析的结果和SWOT组合策略,绘制了基于知识共享的军工企业战略地图,按照平衡计分卡的四个维度提炼归纳了军工企业进行战略绩效管理的评估指标；运用专家征询法形成了军工企业战略绩效管理指标体系,并进行了具体的诠释。
鉴于传统的平衡计分卡难以处理各种不确定评价问题,研究进一步提出了基于证据推理的平衡计分卡,构建了一个具有多种评价集的多级分布式评价模型,依据基于规则的转换技术实现了不同识别框架下评价的统一,运用解析算法对多级评价指标上的不确定评价进行了有效的合成,根据合成结果制定效用准则或最大等级准则进行绩效评估。
绩效奖励是绩效管理体系不可分割的组成部分。针对国防科技工业的目标和军工企业的目标,研究运用过程型激励的框架构建了正激励导向的军工企业人员专业化管理模型：以业务知识、工作技能、工作态度、价值观念和基本薪资作为决定军工企业人员工作努力程度的基础变量；运用保障激励、轮岗激励、培训激励、文化氛围激励、外围激励、事业规划与发展激励和荣誉激励等激励措施激发企业员工的工作热情；运用聘任激励、绩效薪酬、股权激励等手段激发企业高层管理人员更好地实现企业目标和行业目标的有机统一。在此基础上,研究提出了实现各种激励元素功能一体化的激励举措：推进荣誉激励和股权激励相互转化,实现精神激励和物质激励的有机统一;倡导晋升成长与股权激励的相互转化,实现内生激励和外生激励的有机统一,以期更好地实现军工企业推进战略绩效管理,提高综合竞争力。
在构建军工企业知识共享机制、解析基于Smarter形成性原则的平衡计分卡的战略绩效管理过程的基础上,研究对“中航工业合肥JH飞机装备有限公司”推行平衡计分卡进行战略绩效管理进行了案例分析：运用定性SWOT分析框架勾勒出了案例公司进行战略绩效管理的优势、劣势、机遇和威胁；运用基于线性均值的SWOT战略定位决策模型和基于非线性主成分的SWOT战略定位决策模型直观对比揭示了案例公司进行战略绩效管理的定位;根据SWOT分析的结果,绘制了案例公司的战略地图；对照战略地图,归纳出了案例公司进行战略绩效管理的KPI指标,并构建了基于证据推理的战略绩效评估模型,对案例公司和公司敏感元件事业部的战略绩效管理进行了评估,验证了模型的效度和信度,体现了基于平衡计分卡的战略绩效管理分解过程,揭示了战略绩效评估结果的运用。
研究的理论价值在于：集成了基于Smarter形成性原则的战略绩效管理研究框架,可以定量化与程序化地处理定性问题;研究的应用价值在于：按照基于Smarter形成性原则优化了军工企业战略绩效管理体系,进一步明确了军工企业实施战略绩效管理的路径,为推进“与国际地位相称、与国家安全和发展利益相适应的巩固国防和强大军队”的建设贡献力量。
研究的主要创新点在于：以知识共享作为根本驱动性指标,构建了军工企业知识共享影响因素模型和共享机制；集成了基于Smarter形成性原则的平衡计分卡框架。
The rapid development of high-tech and its wide application have caused revolutionary changes in the military field. In order to maintain the competitive advantage of military enterprises and to prevent the state-owned assets from being depreciated, the Commission of Science, Technology, and Industry for National Defense (COSTTND) has been making performance assessment since2004with a view to making them better adapt to the market competition, to serve the national defense strategy, to realize the coordinated development of national defense and economy.
In order to improve the strategic performance management (SPM) of military enterprises, this dissertation integrated the smarter oriented balanced scorecard (BSC) to conduct SPM, in which the strategic performance driven by knowledge sharing is considered fundamental; SWOT factors facing China military enterprises were analyzed in a quantitative way so as to position their SPM accurately and draw their corresponding strategic map; then key performance indicators (KPI) can be designed in accordance with the quantitative SWOT analysis together with the strategic map; on these bases, the tailor-made scale can be designed and the assessment can be made by resorting to the evidential reasoning theory, offering appropriate incentives correspondingly. The integrated research heps promote the collaborative change of military enterprises and achieve the sustainable development via management innovation. The main research includes the following six aspects.
Choosing the training management based on knowledge sharing as the intermediate variable between informationization and human resources management practice, this dissertation took the above3variables as the driving force in the BSC. Knowledge sharing status quo and factors that affect knowledge sharing for military enterprises were analyzed from knowledge, individual, organizational and technical aspects sharing for military enterprises by designing the Questionnaire. Corresponding knowledge sharing model mechanism was established and measures to promote knowledge sharing for military enterprises were proposed.
Positioning based on SWOT analysis is of great significance to promote SPM. On the summary of factors influencing the SPM of military enterprises, this dissertation formulated the SWOT portfolio strategy. To visually describe the positioning of SPM for military enterprises, this dissertation constructed a simplified quantitative model by resorting to the Delphi method and the SWOT analysis, in which the organizational strategic direction was determined according to its positioning, and the numerical scope of strategic intensity was analyzed. Further, the managerial meaning of the strategic vector was illustrated. On the theoretic analysis, the model was validated.
The strategic map of the military enterprises driven by knowledge sharing was drawn according to the SWOT analysis and SWOT portfolio strategy. Then the assessment indicators of making SPM for military enterprises were extracted in accordance with BSC dimensions; the strategic performance assessment index system was formed; and all indicators were interpreted.
Traditional BSC is difficult to deal with various uncertainties when used to assess performance. Aiming at this, this dissertation proposed an ER-BSC. A multi-hierarchical distributed assessment model with multiple sets of assessment grades was constructed. The assessments on different frames were unified using the rule based transformation technique. All uncertain assessments on the indicators at multiple levels were combined by using an analytical algorithm. Based on the resulting assessment, the utility or maximal grade criteria were developed to assess the performance.
Performance incentives constituted an important part of SPM. Considering the target for China national defense industry and goals of the military enterprises, this dissertation constructed a model of managing military staff, in which the staffs professional knowledge, job skills, attitude, value and basic salary were considered the basics to determine their efforts, and six effective incentive means were proposed to arouse the staffs enthusiasm; position motivation, performance salary motivation, and equity motivation to arouse the senior administrator's enthusiasm to achieve the coordination between the enterprise target and the industrial target. On these bases, specific incentive measures of unifying various motivations were proposed from three aspects to promote SPM for military enterprises and improve their comprehensive competiveness.
In the construction of knowledge sharing mechanism for military enterprises and analysis of SPM based on the smarter oriented BSC, this dissertation made a case study of AVIC Hefei××Aircraft Equipment Co., Ltd in its implementation of SPM. SWOT factors facing the sample Co., Ltd were analyzed by using the qualitative SWOT analysis. Then its SPM positioning was revealed in a simplified and intuitive way by compairing the linear mean SWOT strategic model with the NLPCA SWOT strategic model. Correspondingstrategic map was drawn; KPI was designed and ER-BSC model was constructed applied to demonstrate its validity and rationality.
The theoretical value is that quantitative research can be conducted in a processed way in the smarter oriented BSC. The practical value is that the SPM for military enterprises can be optimized according to the smarter oriented BSC and its implementation was clarified.
The main innovation is building a military enterprise knowledge sharing factor affecting model, establishing its sharing mechanism and integrating the smarter oriented BSC.
为了进一步提高军工企业的战略绩效管理水平,文章集成了基于Smarter形成性原则的平衡计分卡的战略绩效管理研究框架：按照基于知识共享的战略导向,定量分析军工企业的优势和劣势,面临的机遇和威胁,直观准确地进行战略绩效管理定位,并绘制战略地图,结合SWOT分析结果和战略地图设计KPI指标,并设计针对性的量表,运用证据理论对量表中的指标体系进行合成,结合相应的激励措施付诸实施。研究旨在系统化、定量化地解决军工企业战略绩效管理问题,以管理创新推进军工企业的协同变革、实现军工企业的超常发展。文章的主要工作包括：
研究以知识共享行为、军工企业信息化建设和人力资源管理实践作为推动员工学习与成长的支撑手段,并以前者作为中介变量,运用李克特量表法设计了影响军工企业知识共享因素的调查表,从知识、个体、组织和技术等四个方面,统计分析了军工企业知识共享现状和影响知识共享的因素,从知识属性、个体情况、组织结构制度以及技术支持水平等四个方面建立了相应的知识共享影响模型。通过分析各因素之间的作用机理,构建了军工企业知识共享机制和实现路径：建立组织机制、技术机制、军民两用资源共享机制以及增强共享双方“交易资本”。其中,组织机制可以集中解决员工共享意愿以及沟通路径问题,技术机制主要解决沟通效率问题。在构建军工企业知识共享机制的过程中,要始终发挥组织和技术双管齐下的作用。
基于SWOT定位对深入推进战略绩效管理工作的重要意义,研究在运用SWOT定性分析框架归纳提炼军工企业进行战略绩效管理影响因素的基础上,提炼归纳了军工企业战略绩效管理SWOT组合策略。为了直观地描述军工企业进行战略绩效管理定位问题,研究结合Delphi法和SWOT分析法构建了一个适用于战略绩效管理的决策模型,按照方位域界定了组织的战略方位,分析了战略决策模型中战略强度的取值范围,揭示战略向量的管理学含义,并就军工企业战略绩效管理定位问题进行了验证。
根据SWOT分析的结果和SWOT组合策略,绘制了基于知识共享的军工企业战略地图,按照平衡计分卡的四个维度提炼归纳了军工企业进行战略绩效管理的评估指标；运用专家征询法形成了军工企业战略绩效管理指标体系,并进行了具体的诠释。
鉴于传统的平衡计分卡难以处理各种不确定评价问题,研究进一步提出了基于证据推理的平衡计分卡,构建了一个具有多种评价集的多级分布式评价模型,依据基于规则的转换技术实现了不同识别框架下评价的统一,运用解析算法对多级评价指标上的不确定评价进行了有效的合成,根据合成结果制定效用准则或最大等级准则进行绩效评估。
绩效奖励是绩效管理体系不可分割的组成部分。针对国防科技工业的目标和军工企业的目标,研究运用过程型激励的框架构建了正激励导向的军工企业人员专业化管理模型：以业务知识、工作技能、工作态度、价值观念和基本薪资作为决定军工企业人员工作努力程度的基础变量；运用保障激励、轮岗激励、培训激励、文化氛围激励、外围激励、事业规划与发展激励和荣誉激励等激励措施激发企业员工的工作热情；运用聘任激励、绩效薪酬、股权激励等手段激发企业高层管理人员更好地实现企业目标和行业目标的有机统一。在此基础上,研究提出了实现各种激励元素功能一体化的激励举措：推进荣誉激励和股权激励相互转化,实现精神激励和物质激励的有机统一;倡导晋升成长与股权激励的相互转化,实现内生激励和外生激励的有机统一,以期更好地实现军工企业推进战略绩效管理,提高综合竞争力。
在构建军工企业知识共享机制、解析基于Smarter形成性原则的平衡计分卡的战略绩效管理过程的基础上,研究对“中航工业合肥JH飞机装备有限公司”推行平衡计分卡进行战略绩效管理进行了案例分析：运用定性SWOT分析框架勾勒出了案例公司进行战略绩效管理的优势、劣势、机遇和威胁；运用基于线性均值的SWOT战略定位决策模型和基于非线性主成分的SWOT战略定位决策模型直观对比揭示了案例公司进行战略绩效管理的定位;根据SWOT分析的结果,绘制了案例公司的战略地图；对照战略地图,归纳出了案例公司进行战略绩效管理的KPI指标,并构建了基于证据推理的战略绩效评估模型,对案例公司和公司敏感元件事业部的战略绩效管理进行了评估,验证了模型的效度和信度,体现了基于平衡计分卡的战略绩效管理分解过程,揭示了战略绩效评估结果的运用。
研究的理论价值在于：集成了基于Smarter形成性原则的战略绩效管理研究框架,可以定量化与程序化地处理定性问题;研究的应用价值在于：按照基于Smarter形成性原则优化了军工企业战略绩效管理体系,进一步明确了军工企业实施战略绩效管理的路径,为推进“与国际地位相称、与国家安全和发展利益相适应的巩固国防和强大军队”的建设贡献力量。
研究的主要创新点在于：以知识共享作为根本驱动性指标,构建了军工企业知识共享影响因素模型和共享机制；集成了基于Smarter形成性原则的平衡计分卡框架。
The rapid development of high-tech and its wide application have caused revolutionary changes in the military field. In order to maintain the competitive advantage of military enterprises and to prevent the state-owned assets from being depreciated, the Commission of Science, Technology, and Industry for National Defense (COSTTND) has been making performance assessment since2004with a view to making them better adapt to the market competition, to serve the national defense strategy, to realize the coordinated development of national defense and economy.
In order to improve the strategic performance management (SPM) of military enterprises, this dissertation integrated the smarter oriented balanced scorecard (BSC) to conduct SPM, in which the strategic performance driven by knowledge sharing is considered fundamental; SWOT factors facing China military enterprises were analyzed in a quantitative way so as to position their SPM accurately and draw their corresponding strategic map; then key performance indicators (KPI) can be designed in accordance with the quantitative SWOT analysis together with the strategic map; on these bases, the tailor-made scale can be designed and the assessment can be made by resorting to the evidential reasoning theory, offering appropriate incentives correspondingly. The integrated research heps promote the collaborative change of military enterprises and achieve the sustainable development via management innovation. The main research includes the following six aspects.
Choosing the training management based on knowledge sharing as the intermediate variable between informationization and human resources management practice, this dissertation took the above3variables as the driving force in the BSC. Knowledge sharing status quo and factors that affect knowledge sharing for military enterprises were analyzed from knowledge, individual, organizational and technical aspects sharing for military enterprises by designing the Questionnaire. Corresponding knowledge sharing model mechanism was established and measures to promote knowledge sharing for military enterprises were proposed.
Positioning based on SWOT analysis is of great significance to promote SPM. On the summary of factors influencing the SPM of military enterprises, this dissertation formulated the SWOT portfolio strategy. To visually describe the positioning of SPM for military enterprises, this dissertation constructed a simplified quantitative model by resorting to the Delphi method and the SWOT analysis, in which the organizational strategic direction was determined according to its positioning, and the numerical scope of strategic intensity was analyzed. Further, the managerial meaning of the strategic vector was illustrated. On the theoretic analysis, the model was validated.
The strategic map of the military enterprises driven by knowledge sharing was drawn according to the SWOT analysis and SWOT portfolio strategy. Then the assessment indicators of making SPM for military enterprises were extracted in accordance with BSC dimensions; the strategic performance assessment index system was formed; and all indicators were interpreted.
Traditional BSC is difficult to deal with various uncertainties when used to assess performance. Aiming at this, this dissertation proposed an ER-BSC. A multi-hierarchical distributed assessment model with multiple sets of assessment grades was constructed. The assessments on different frames were unified using the rule based transformation technique. All uncertain assessments on the indicators at multiple levels were combined by using an analytical algorithm. Based on the resulting assessment, the utility or maximal grade criteria were developed to assess the performance.
Performance incentives constituted an important part of SPM. Considering the target for China national defense industry and goals of the military enterprises, this dissertation constructed a model of managing military staff, in which the staffs professional knowledge, job skills, attitude, value and basic salary were considered the basics to determine their efforts, and six effective incentive means were proposed to arouse the staffs enthusiasm; position motivation, performance salary motivation, and equity motivation to arouse the senior administrator's enthusiasm to achieve the coordination between the enterprise target and the industrial target. On these bases, specific incentive measures of unifying various motivations were proposed from three aspects to promote SPM for military enterprises and improve their comprehensive competiveness.
In the construction of knowledge sharing mechanism for military enterprises and analysis of SPM based on the smarter oriented BSC, this dissertation made a case study of AVIC Hefei××Aircraft Equipment Co., Ltd in its implementation of SPM. SWOT factors facing the sample Co., Ltd were analyzed by using the qualitative SWOT analysis. Then its SPM positioning was revealed in a simplified and intuitive way by compairing the linear mean SWOT strategic model with the NLPCA SWOT strategic model. Correspondingstrategic map was drawn; KPI was designed and ER-BSC model was constructed applied to demonstrate its validity and rationality.
The theoretical value is that quantitative research can be conducted in a processed way in the smarter oriented BSC. The practical value is that the SPM for military enterprises can be optimized according to the smarter oriented BSC and its implementation was clarified.
The main innovation is building a military enterprise knowledge sharing factor affecting model, establishing its sharing mechanism and integrating the smarter oriented BSC.
引文
[1]国务院国有资产管理监督委员会令.中央企业负责人经营业绩考核暂行办法[J].中国劳福事业,2010,4：33-37
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