我国改革开放以来，融资成本高、融资速度慢甚至无法融资的融资难题一直 是摆在中小微企业生存与发展的巨大障碍，这些问题主要包括以下两个方面原因： 一方面中小微企业其自身具有的轻资产、信用记录不清晰不连续、财务管理不健 全不规范、业务模式不稳定等阶段性特征，从银行等正规借贷机构取得发展所需 的融资支持几乎是不可能；另一方面金融机构的尽调成本高与风控能力偏弱，而 风险又相较国有大中型企业更高，由于资金风险管控等原因使得银行等正规借贷 机构缺乏向中小微企业提供必要的资金支持的动力。随着当前互联网技术应用深 入到社会与经济各个角落，新兴IT技术如大数据技术的应用也从概念到了大规模 运用阶段，利用互联网沉淀的各类数据，运用先进的大数据等新兴IT技术对企业 进行融资信用评价，帮助金融机构获取接近真实的申贷企业信用状况，优化风控 措施，降低风控成本已经成为缓解中小微企业融资问题的时代选项，P公司作为数 据应用型科技企业正式在这个时代背景和社会发展诉求下应运而生，自成立以来， 回顾中长期战略规划，发现P公司无法按期达成预期的战略目标，同时P公司面 临着越来越多的同业竞争的挑战和战略实施的压力，面临着巨大的生存压力。 本文以P公司发展现状为背景，介绍了P公司现状、愿景与使命以及战略规 划相关内容。通过理论分析、调查访谈、模型构建等方法，对P公司战略实施的 效果分析和研究选择将平衡计分卡作为优化P公司战略实施的手段，并提出了P 公司在战略实施阶段的四大保障措施。 关键词：P公司；战略实施；优化；平衡计分卡 II Abstract SincethereformandopeningupofChina,thefinancingproblemssuchashigh financingcost,slowfinancingspeedandeveninabilitytofinancehavebeenthegreat obstaclestothesurvivalanddevelopmentofSMEs.Theseproblemsmainlyincludethe followingtworeasons:ontheonehand,smallandmicroenterpriseshavelightassets, unclearcreditrecords,imperfectfinancialmanagementandirregularfinancial management,unstablebusinessmodelWiththecharacteristicsofequalstages,itis almostimpossibletoobtainthefinancingsupportneededfordevelopmentfromthe formallendinginstitutionssuchasbanks;ontheotherhand,thefinancialinstitutions havehighercostadjustmentandweakriskcontrolability,andtheriskishigherthanthat ofstate-ownedlargeandmedium-sizedenterprises.Duetothecapitalriskcontroland otherreasons,theformallendinginstitutionssuchasbankslackthenecessarypowerto providethenecessaryfinancialsupporttosmallandmedium-sizedenterprises.Withthe applicationofInternettechnologyinallcornersofsocietyandeconomy,theapplication ofemergingITtechnology,suchasbigdatatechnology,hasalsobeenfromconceptto large-scaleapplicationstage.ItusesvariousdatadepositedbyInternet,anduses advancedbigdatatoevaluatethefinancialcreditofenterprises,helpsfinancial institutionsobtaincreditstatusofnearlyrealloanapplicationenterprises,andoptimize riskcontrolMeasurestoreduceriskcontrolcosthavebecomethetimesoptionto alleviatethefinancingproblemsofsmallandmedium-sizedandmicroenterprises.Asa dataapplicationtechnologyenterprise,companyPhasemergedunderthebackground ofthiseraandsocialdevelopmentdemands.Sinceitsestablishment,itreviewsthe mediumandlong-termstrategicplanning,andfindsthatthecompanyPcannotachieve theexpectedstrategicobjectivesonschedule,andPcompanyisfacingmoreandmore competitionfromthesameindustryThechallengeandthepressureofstrategy implementationarefacinggreatpressureofsurvival. BasedonthedevelopmentstatusofPcompany,thispaperintroducesthestatusquo, vision,missionandstrategicplanningofPcompany.ThroughtheanalysisofP company'sstrategyimplementation,thepaperputsforwardthefourstrategiesofP company'sstrategyimplementation,suchastheanalysisofthetheoryandthe implementationeffectofPcompany'sstrategy. Keywords:PCompany;Strategyimplementation;optimization;BalancedScorecard III 目录 1绪论...............................................................................................................................1 1.1研究背景.............................................................................................................1 1.2研究意义.............................................................................................................2 1.2.1实践意义...................................................................................................2 1.2.2理论意义...................................................................................................3 1.3文献综述.............................................................................................................3 1.3.1国外研究观点...........................................................................................3 1.3.2国内研究观点...........................................................................................6 1.4研究方法.............................................................................................................8 1.4.1文献研究法...............................................................................................8 1.4.2调查访谈与分析.......................................................................................8 1.5技术路线.............................................................................................................9 1.6研究思路.............................................................................................................9 2以平衡计分卡为视角的战略实施框架......................................................................11 2.1 2.2 2.3 平衡计分卡（BSC）及其组成........................................................................11 平衡计分卡与战略实施的关系.......................................................................13 基于平衡计分卡的战略实施框架...................................................................13 2.3.1诠释与转化企业战略目标.....................................................................14 2.3.2可视化企业战略地图.............................................................................14 2.3.3保障战略目标的实施.............................................................................15 2.3.4实施结果的评价与控制.........................................................................16 3P公司战略实施现状及分析.......................................................................................17 3.1P公司简介.........................................................................................................17 3.2P公司的愿景与使命及战略规划.....................................................................18 3.2.1P公司的愿景与使命...............................................................................18 3.2.2P公司的战略规划...................................................................................18 3.3P公司战略实施效果与问题分析.....................................................................19 3.3.1P公司战略实施效果...............................................................................19 （1）财务方面..........................................................................................19 （2）行业影响力方面..............................................................................20 （3）企业规模方面..................................................................................20 IV （4）企业征信产品开发方面..................................................................20 3.3.2P公司战略实施效果的问题分析...........................................................21 （1）队伍建设不足，员工流失频率较高..............................................21 （2）过于强调以财务目标为导向..........................................................21 （3）内控管理意识尚未达成共识..........................................................22 （4）专业知识相对比较欠缺，员工学习主动性不高..........................22 （5）专业培训制度缺位..........................................................................22 运用平衡计分卡（BSC）优化战略实施........................................................243.4 4基于平衡计分卡（BSC）的P公司战略实施.........................................................24 4.1基于平衡计分卡（BSC）的战略实施框架....................................................24 4.1.1公司层面平衡计分卡（BSC）的战略实施..........................................24 （1）以平衡计分卡为基础的P公司战略目标......................................24 （2