跨国公司子公司战略角色定位及业绩评价研究
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摘要
随着世界经济全球化趋势的加强，跨国公司已成为国际活动中的重要经济力量之一，深刻影响着世界经济、政治和社会生活。同时，跨国公司也在不断调整自己的发展战略和子公司战略角色，以期适应甚至领导世界经济的发展潮流，跨国经营战略管理已成为企业成功的关键所在。由于不同国家、不同民族、不同的经济和消费结构以及不同的文化背景具有市场差异性，因此在全球化战略指导下，不同战略角色下跨国公司子公司因地制宜实施跨国经营策略是其战略选择。战略管理本质就是运用和整合公司所有的资源，持续地增加公司的市场价值，实现公司长期价值。
而如何科学有效地评价跨国公司自公司在东道国的战略性经营业绩，以什么样的评价工具作为跨国公司的业绩评价方法是理论界和实业界所争论的问题，也是本研究致力所解决的问题。本研究从跨国公司子公司战略角色演变和网络嵌入出发，对不同战略角色进行划分，明确不同战略角色的战略选择与定位，进而针对子公司长期价值创造运行模式和关键驱动因素，运用战略地图和平衡计分卡分别对子公司跨国经营战略进行描述和衡量，设计适合不同战略角色定位下（水平型、垂直型）的跨国公司子公司战略地图管理体系和平衡计分卡业绩评价体系。
针对以上研究内容和研究目的，本研究的主要创新点在于：
（1）探讨了子公司战略角色、战略管理、战略性业绩评价间的关系。研究了跨国公司子公司跨国经营时战略角色定位、战略选择、战略描述、战略实施、战略衡量的具体操作步骤。
（2）基于非正式关系网络的特殊性，构筑了一个由母公司内部网络、东道国市场外部网络、非正式组织网络等多维度的“子公司网络嵌入共生系统模型”，将子公司纳入到更大的网络组织中去。
（3）对跨国公司子公司的战略角色进行界定，建立了受“子公司与母公司内部网络的母合程度”、“东道国外部网络的机会程度”、“子公司自身竞争优势”等多个变量影响的“子公司战略角色立体模型”，修正了以往研究的片面之处。
（4）本研究在战略地图和平衡计分卡理论的指导下，以公司价值创造驱动因素切入，从财务、客户、内部流程、学习与成长等维度，具体建立适合于不同类型的跨国公司子公司业绩评价体系，为实业界提供一套系统的具体的跨国公司子公司业绩评价体系，为其提供理论借鉴和支持。
本研究的核心内容主要有：
第一个层次，理论综述过程。交代研究主旨和路线，以及理论支持。
第一章绪论：本研究的准备部分，主要交待论文的研究背景和问题提出，研究方法、目的和意义，研究内容与框架等，框架性的交代研究主旨和路线。
第二章：相关概念与理论回顾。主要介绍本研究的相关概念和理论工具，包括跨国公司、跨国分公司、子公司战略角色等相关概念，以及跨国公司、业绩评价、战略地图和平衡计分卡等相关理论。
第二个层次，论文主体部分。重点论述跨国公司子公司战略角色、战略地图、业绩评价间互动机制，旨在从理论上探索模式化的跨国公司子公司跨国经营管理体系。
第三章，主要对跨国公司子公司面临的内外部网络环境进行研究分析，通过子公司内外部网络环境对其经营业绩的影响分析，明确跨国公司子公司战略性业绩评价需考虑的内外部影响因素。
第四章，主要对跨国公司子公司战略角色的网络嵌入、角色演变以及战略角色定位进行分析，界定本文所要研究的研究对象。并设计“跨国公司子公司网络嵌入共生系统”和“网络嵌入下的子公司战略角色立体模型”。
第五章，不同战略角色下的跨国公司子公司战略地图的构建。主要包括企业价值创造和战略地图的内在关联性分析，分析跨国公司子公司引用战略地图的必要性。然后提出一套完整的水平型跨国公司子公司战略地图和垂直型跨国公司子公司战略地图。
第六章，在不同战略角色下子公司战略地图的指导下，就水平型跨国公司子公司、垂直型跨国公司子公司分别设计一套完整的平衡计分卡战略性业绩评价机制进行设计。
最后，案例实证部分。选取代表性的跨国公司J子公司和H子公司进行案例分析，通过案例分析法对水平型跨国公司子公司、垂直型跨国公司子公司的战略地图和平衡计分卡战略管理体系的必要性和可行性进行论证。
第三个层次，结论与启示部分（第八章））。主要总结本研究的主要结论——跨国公司子公司战略地图和平衡计分卡业绩评价体系的应用与实践；交待本研究的创新与不足之处，并提出进步研究展望及相关建议。
本研究的论述揭示了跨国公司子公司战略角色定位、战略地图、平衡计分卡间互动机制，及其内部运行的一般规律，对跨国公司的跨国经营管理提供借鉴，利于跨国公司在制定战略的同时重视战略角色的定位，对战略的描述、实施与衡量。旨在对现代跨国公司子公司管理水平的提高和跨国公司子公司的发展起到积极的参考和借鉴作用。
With the strengthening of world economic globalization, multinational companies have become important international activities of economic power, a profound impact on world economic, political and social life. Meanwhile, multinational companies are constantly adjusting their development strategies and subsidiary strategic role in order to adapt to even the leadership of the development trend of world economy, transnational business strategy management has become key to business success. Because different countries, different nationalities, different economic and consumption patterns and different cultural backgrounds with market diversity, therefore, under the guidance of the global strategy, multinational subsidiaries in different local conditions under strategic role of cross-business strategy is its strategic option. The nature of strategic management is to use and integrate all the company's resources, sustainable increase in the company's market value and achieve long-term value.
How to effectively evaluate the multinational science from the company's strategic business performance in the host country, and what kind of evaluation tools as performance evaluation of multinational companies is in theory and business circles of the debate, which this study is committed to the problem. From the starting of the multinational subsidiary strategic role evolution and network embedded, devise the roles of different strategies, a clear strategic choice of different strategic role and positioning, and thus long-term value creation for the subsidiaries operating mode and the key driver. The use of strategy maps and balanced scorecard are subsidiaries of transnational business strategy to describe and measure. Design strategy map and balanced scorecard performance management system and evaluation system under the subsidiary of different roles (horizontal, vertical).
Research and studies for the above purpose, the main innovation of this study are:
(1) Explore the strategic role of subsidiaries, strategic management, and strategic interaction between performance evaluation mechanisms. Study the strategy of multinational subsidiary roles when the multinational operations, strategic choice, strategy description, strategy implementation, strategic and measurable concrete steps.
(2) Based on the particularity of the informal network relationships, by the parent company to build an internal network, external network host market, the informal network of organizations such as multi-dimensional “model of subsidiary network embedded symbiotic system”, will be incorporated into a larger network of subsidiary organizations to go.
(3) Define the strategic role of subsidiaries of transnational corporations, established by the “internal network of subsidiaries and the parent company level of parenting”,“networking opportunities outside the host country level”,“subsidiary of their own competitive advantage”, and many other variables affect the “Subsidiary Strategic Role of Three-dimensional Model”, revised one-sided at the previous studies.
(4) Under the guidance of the theory of the strategy map and balanced scorecard, drivers of value creation to cut into the company, from financial, customer, internal process, learning and growth dimensions, specifically established for different types of multinational subsidiaries in the performance evaluation system for the business community to provide a system of specific TNCs subsidiary performance appraisal system, to provide theoretical reference and support.
The cores of this study are:
The first level, theoretical review process. Explain study aims and routes, as well as theoretical support.
The first chapter:the preparation part of this study, the main account of the research background and issues, research methods, purpose and meaning, content and frameworks, the framework of accountability and line of thrust.
Chapter Ⅱ:Review of relevant concepts and theories. This study introduces the concepts and theories related tools, including transnational corporations, international branches, subsidiaries and other related concepts of the strategic role, as well as multinational companies, performance evaluation, strategy maps and balanced scorecard and other related theories.
The second level, the main part of the paper. Focuses on the role of MNC subsidiary strategy, strategy maps, performance evaluation of interaction mechanisms, designed to explore the model theory of the multinational subsidiary of transnational management system.
The third chapter, the main subsidiaries of multinational companies based performance evaluation system and factors influencing the work of research and analysis, a clear strategic performance evaluation subsidiary to consider the major internal and external factors.
Chapter IV, the main strategy of the role of subsidiary network embeddings, role and strategic role evolution analysis of this paper is to define the object of study. And design“symbiotic subsidiary network embedded systems”and “network under the subsidiary strategic role embedded in three-dimensional model”
Chapter V, the role of different strategies under the strategic map of subsidiary construction. Including corporate value creation and strategic map of the intrinsic correlation analysis, analysis of multinational corporations need to refer to the strategic map. Then put forward a complete set of standards-based strategic map and the subsidiary vertical strategy map.
Chapter VI, under the subsidiary strategic role in the different strategies under the guidance of the map to the level of multinational subsidiary of multinational subsidiaries are vertical design a comprehensive performance evaluation mechanism for the strategic balanced scorecard design.
Finally, the empirical part of the case. J selected multinational subsidiaries and representative case studies of H subsidiaries, through case analysis based on the level of multinational subsidiaries, subsidiaries of multinational vertical strategy map and balanced scorecard strategic management system and the need for feasibility demonstration.
The third level, some conclusions and implications (Chapter VIII). Mainly summarized the main conclusions of this study——the strategic map and balanced scorecard subsidiary performance evaluation system application and practice; explain the study of innovation and weaknesses, and made progress in research prospects and related recommendations.
Discussed in this study reveals the strategic role of the multinational corporations, strategic map, balanced scorecard interaction mechanism, and the internal operation of the general law of the transnational management of multinational companies provide a reference, which will help multinational companies in developing a strategy while focusing on the strategic roles, the description of the strategy, implementation and measurement. Management of modern multinational corporations to raise the level of subsidiaries and affiliates of transnational corporations play a positive reference and reference.
而如何科学有效地评价跨国公司自公司在东道国的战略性经营业绩，以什么样的评价工具作为跨国公司的业绩评价方法是理论界和实业界所争论的问题，也是本研究致力所解决的问题。本研究从跨国公司子公司战略角色演变和网络嵌入出发，对不同战略角色进行划分，明确不同战略角色的战略选择与定位，进而针对子公司长期价值创造运行模式和关键驱动因素，运用战略地图和平衡计分卡分别对子公司跨国经营战略进行描述和衡量，设计适合不同战略角色定位下（水平型、垂直型）的跨国公司子公司战略地图管理体系和平衡计分卡业绩评价体系。
针对以上研究内容和研究目的，本研究的主要创新点在于：
（1）探讨了子公司战略角色、战略管理、战略性业绩评价间的关系。研究了跨国公司子公司跨国经营时战略角色定位、战略选择、战略描述、战略实施、战略衡量的具体操作步骤。
（2）基于非正式关系网络的特殊性，构筑了一个由母公司内部网络、东道国市场外部网络、非正式组织网络等多维度的“子公司网络嵌入共生系统模型”，将子公司纳入到更大的网络组织中去。
（3）对跨国公司子公司的战略角色进行界定，建立了受“子公司与母公司内部网络的母合程度”、“东道国外部网络的机会程度”、“子公司自身竞争优势”等多个变量影响的“子公司战略角色立体模型”，修正了以往研究的片面之处。
（4）本研究在战略地图和平衡计分卡理论的指导下，以公司价值创造驱动因素切入，从财务、客户、内部流程、学习与成长等维度，具体建立适合于不同类型的跨国公司子公司业绩评价体系，为实业界提供一套系统的具体的跨国公司子公司业绩评价体系，为其提供理论借鉴和支持。
本研究的核心内容主要有：
第一个层次，理论综述过程。交代研究主旨和路线，以及理论支持。
第一章绪论：本研究的准备部分，主要交待论文的研究背景和问题提出，研究方法、目的和意义，研究内容与框架等，框架性的交代研究主旨和路线。
第二章：相关概念与理论回顾。主要介绍本研究的相关概念和理论工具，包括跨国公司、跨国分公司、子公司战略角色等相关概念，以及跨国公司、业绩评价、战略地图和平衡计分卡等相关理论。
第二个层次，论文主体部分。重点论述跨国公司子公司战略角色、战略地图、业绩评价间互动机制，旨在从理论上探索模式化的跨国公司子公司跨国经营管理体系。
第三章，主要对跨国公司子公司面临的内外部网络环境进行研究分析，通过子公司内外部网络环境对其经营业绩的影响分析，明确跨国公司子公司战略性业绩评价需考虑的内外部影响因素。
第四章，主要对跨国公司子公司战略角色的网络嵌入、角色演变以及战略角色定位进行分析，界定本文所要研究的研究对象。并设计“跨国公司子公司网络嵌入共生系统”和“网络嵌入下的子公司战略角色立体模型”。
第五章，不同战略角色下的跨国公司子公司战略地图的构建。主要包括企业价值创造和战略地图的内在关联性分析，分析跨国公司子公司引用战略地图的必要性。然后提出一套完整的水平型跨国公司子公司战略地图和垂直型跨国公司子公司战略地图。
第六章，在不同战略角色下子公司战略地图的指导下，就水平型跨国公司子公司、垂直型跨国公司子公司分别设计一套完整的平衡计分卡战略性业绩评价机制进行设计。
最后，案例实证部分。选取代表性的跨国公司J子公司和H子公司进行案例分析，通过案例分析法对水平型跨国公司子公司、垂直型跨国公司子公司的战略地图和平衡计分卡战略管理体系的必要性和可行性进行论证。
第三个层次，结论与启示部分（第八章））。主要总结本研究的主要结论——跨国公司子公司战略地图和平衡计分卡业绩评价体系的应用与实践；交待本研究的创新与不足之处，并提出进步研究展望及相关建议。
本研究的论述揭示了跨国公司子公司战略角色定位、战略地图、平衡计分卡间互动机制，及其内部运行的一般规律，对跨国公司的跨国经营管理提供借鉴，利于跨国公司在制定战略的同时重视战略角色的定位，对战略的描述、实施与衡量。旨在对现代跨国公司子公司管理水平的提高和跨国公司子公司的发展起到积极的参考和借鉴作用。
With the strengthening of world economic globalization, multinational companies have become important international activities of economic power, a profound impact on world economic, political and social life. Meanwhile, multinational companies are constantly adjusting their development strategies and subsidiary strategic role in order to adapt to even the leadership of the development trend of world economy, transnational business strategy management has become key to business success. Because different countries, different nationalities, different economic and consumption patterns and different cultural backgrounds with market diversity, therefore, under the guidance of the global strategy, multinational subsidiaries in different local conditions under strategic role of cross-business strategy is its strategic option. The nature of strategic management is to use and integrate all the company's resources, sustainable increase in the company's market value and achieve long-term value.
How to effectively evaluate the multinational science from the company's strategic business performance in the host country, and what kind of evaluation tools as performance evaluation of multinational companies is in theory and business circles of the debate, which this study is committed to the problem. From the starting of the multinational subsidiary strategic role evolution and network embedded, devise the roles of different strategies, a clear strategic choice of different strategic role and positioning, and thus long-term value creation for the subsidiaries operating mode and the key driver. The use of strategy maps and balanced scorecard are subsidiaries of transnational business strategy to describe and measure. Design strategy map and balanced scorecard performance management system and evaluation system under the subsidiary of different roles (horizontal, vertical).
Research and studies for the above purpose, the main innovation of this study are:
(1) Explore the strategic role of subsidiaries, strategic management, and strategic interaction between performance evaluation mechanisms. Study the strategy of multinational subsidiary roles when the multinational operations, strategic choice, strategy description, strategy implementation, strategic and measurable concrete steps.
(2) Based on the particularity of the informal network relationships, by the parent company to build an internal network, external network host market, the informal network of organizations such as multi-dimensional “model of subsidiary network embedded symbiotic system”, will be incorporated into a larger network of subsidiary organizations to go.
(3) Define the strategic role of subsidiaries of transnational corporations, established by the “internal network of subsidiaries and the parent company level of parenting”,“networking opportunities outside the host country level”,“subsidiary of their own competitive advantage”, and many other variables affect the “Subsidiary Strategic Role of Three-dimensional Model”, revised one-sided at the previous studies.
(4) Under the guidance of the theory of the strategy map and balanced scorecard, drivers of value creation to cut into the company, from financial, customer, internal process, learning and growth dimensions, specifically established for different types of multinational subsidiaries in the performance evaluation system for the business community to provide a system of specific TNCs subsidiary performance appraisal system, to provide theoretical reference and support.
The cores of this study are:
The first level, theoretical review process. Explain study aims and routes, as well as theoretical support.
The first chapter:the preparation part of this study, the main account of the research background and issues, research methods, purpose and meaning, content and frameworks, the framework of accountability and line of thrust.
Chapter Ⅱ:Review of relevant concepts and theories. This study introduces the concepts and theories related tools, including transnational corporations, international branches, subsidiaries and other related concepts of the strategic role, as well as multinational companies, performance evaluation, strategy maps and balanced scorecard and other related theories.
The second level, the main part of the paper. Focuses on the role of MNC subsidiary strategy, strategy maps, performance evaluation of interaction mechanisms, designed to explore the model theory of the multinational subsidiary of transnational management system.
The third chapter, the main subsidiaries of multinational companies based performance evaluation system and factors influencing the work of research and analysis, a clear strategic performance evaluation subsidiary to consider the major internal and external factors.
Chapter IV, the main strategy of the role of subsidiary network embeddings, role and strategic role evolution analysis of this paper is to define the object of study. And design“symbiotic subsidiary network embedded systems”and “network under the subsidiary strategic role embedded in three-dimensional model”
Chapter V, the role of different strategies under the strategic map of subsidiary construction. Including corporate value creation and strategic map of the intrinsic correlation analysis, analysis of multinational corporations need to refer to the strategic map. Then put forward a complete set of standards-based strategic map and the subsidiary vertical strategy map.
Chapter VI, under the subsidiary strategic role in the different strategies under the guidance of the map to the level of multinational subsidiary of multinational subsidiaries are vertical design a comprehensive performance evaluation mechanism for the strategic balanced scorecard design.
Finally, the empirical part of the case. J selected multinational subsidiaries and representative case studies of H subsidiaries, through case analysis based on the level of multinational subsidiaries, subsidiaries of multinational vertical strategy map and balanced scorecard strategic management system and the need for feasibility demonstration.
The third level, some conclusions and implications (Chapter VIII). Mainly summarized the main conclusions of this study——the strategic map and balanced scorecard subsidiary performance evaluation system application and practice; explain the study of innovation and weaknesses, and made progress in research prospects and related recommendations.
Discussed in this study reveals the strategic role of the multinational corporations, strategic map, balanced scorecard interaction mechanism, and the internal operation of the general law of the transnational management of multinational companies provide a reference, which will help multinational companies in developing a strategy while focusing on the strategic roles, the description of the strategy, implementation and measurement. Management of modern multinational corporations to raise the level of subsidiaries and affiliates of transnational corporations play a positive reference and reference.
引文
[1]何自力，林叶，段文斌等编著.跨国公司经营与管理.天津：南开大学出版社，1997中国学术期刊（光盘版）电子杂志社编者注：文中以及脚注和参考文献中所谓台湾（台北）的所谓“国立”、“中华民国”、“经济部”、“行政院劳工委员会”均应加双引号。
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