随着全球经济的发展，尤其像中国这种发展中国家，发展速度更可谓是日新 月异。在经济发展的同时，各国的企业也不断在发展壮大成更大的集团企业。与 此同时，由于世界经济一体化的加速，更多的企业已将其眼光锁定在全球市场。 一个企业实施何种战略关系到企业的生死存亡。和人一样，企业同样也需要战略 方向，没有明确战略方向的企业是走不长远的。多元化发展作为公司层战略逐渐 受到了人们的关注。企业实施多元化发展会对企业的财务绩效产生什么样的影 响，也引起人们的思考。 本文就以格力电器为案例企业，通过平衡计分卡的方式对该企业的多元化绩 效进行评价。文章主要是通过相关的理论研究，将理论应用到具体的实际当中。 首先具体分析出当前格力电器多元化发展状况，另外主要的去发现和探究格力电 器采取多元化发展的动因。其次通过平衡计分卡对格力电器多元化绩效的评价， 把抽象的东西进行量化。再次发现格力电器多元化发展中存在的一些问题，比如 企业内部经营理念存在矛盾、多元化业务缺乏协同性、多元化过程中存在财务风 险。最后提出格力电器多元化发展的实施建议。 格力电器多元化发展是顺应时代发展而成的，不管是当前社会的政治环境、 经济环境、社会文化环境、技术发展环境都为企业的多元化发展提供了一个相对 良好的大环境，但是任何新事物的发展都不会是一蹴而就的，前途的光明的，道 路必然是曲折的。格力电器在多元化发展实施的道路上并不是一帆风顺的，遭遇 了许多的磕绊，对企业的发展也造成一些影响。但是格力同时注重科学技术的研 发和科学人才的培养，因此格力电器掌握非常多专利授权量，其核心产品格力空 调，不仅在业内名牌知名度极高，而且客户满意度也非常的高，这都为格力空调 后续多元化发展的道路开拓了良好的道路。 关键词：多元化发展；绩效评价；平衡计分卡II Abstract With the rapid development of the global economy, especially in developing countries like China, the development rate can be said to be increasing. With the economic development, enterprises of various countries are also growing into large group enterprises. At the same time, due to the acceleration of world economic integration, more and more enterprises have focused on the global market. What kind of strategy an enterprise implements is related to its life and death. Like people, enterprises also need strategic direction. Enterprises without clear strategic direction can't go for a long time. As a corporate strategy, diversification strategy has gradually received people's attention. What kind of impact will the diversification strategy have on the financial performance of the enterprise has aroused people's deep thinking. In this paper, Gree Electric appliance is taken as a case study, and the performance of diversification strategy is evaluated by balanced scorecard. This paper mainly through the relevant theoretical research, the theory will be applied to the specific practice. First of all, this paper analyzes the current situation of Gree's diversification strategy, in addition, it mainly explores the motivation of Gree's diversification strategy. Secondly, the performance of Gree's diversification strategy is evaluated by the balanced scorecard, and the abstract things are quantified. Thirdly, we find some problems in Gree's diversification strategy, such as the contradiction of internal business philosophy, the lack of coordination of diversified business, and the existence of financial risks in the process of diversification. Finally, it puts forward the implementation suggestions of Gree's diversification strategy. The diversification strategy of Gree Electric appliance is adapted to the development of the times. No matter the political environment, economic environment, social cultural environment and technological development environmentIII of the current society provide a relatively good environment for the diversified development of enterprises. However, the development of any new things will not be achieved overnight, the future is bright, and the road is bound to be tortuous. Gree Electric Appliance in the implementation of the diversification strategy is not smooth sailing, encountered a lot of stumbling blocks, the development of the enterprise also caused some impact. However, Gree also pays attention to the research and development of science and technology and the cultivation of scientific talents. Therefore, Gree Electric has a lot of patent authorization. Its core product, Gree air conditioner, is not only famous in the industry, but also has high customer satisfaction. All of these open up a good road for the future diversified development of Gree air conditioner. Key words: diversification strategy; Performance Evaluation; Balanced ScorecardIV 目录 摘要.................................................................................................................................I Abstract.......................................................................................................................... II 第 1 章 绪论..................................................................................................................1 1.1 研究背景.........................................................................................................1 1.2 研究目的和意义.............................................................................................2 1.2.1 研究目的..............................................................................................2 1.2.2 研究意义...............................................................................................2 1.3 国内外文献综述..............................................................................................2 1.3.1 多元化发展相关文献研究..................................................................2 1.3.2 平衡计分卡相关文献研究...................................................................4 1.3.3 文献综述...............................................................................................5 1.4 研究内容及方法.............................................................................................5 1.4.1 研究内容..............................................................................................5 1.4.2 研究方法..............................................................................................6 1.5 研究创新之处..................................................................................................6 第 2 章 相关理论概述..................................................................................................7 2.1 多元化发展的概念 ......................................................................................7 2.1.1 多元化发展的内涵和分类...................................................................7 2.1.2 多元化发展的动因...............................................................................7 2.2 企业绩效评价相关概念与理论基础..............................................................9 2.2.1 企业绩效评价的概念...........................................................................9 2.2.2 企业绩效评价的理论...........................................................................9 2.3 平衡计分卡的概念和特点..............................................................................9 第 3 章 格力电器多元化发展状况............................................................................11 3.1 格力电器相关介绍.......................................................................................11V 3.1.1 格力电器概况....................................................................................11 3.1.2 格力电器多元化发展历程................................................................11 3.2 格力电器多元化发展的动因分析...............................................................14 3.2.1 宏观环境迫使格力电器多元化发展.................................................14 3.2.2 格力电器企业内部战略推动多元化发展........................................17 3.2.3 多元化发展带来的经济利益的诱惑.................................................18 3.3 格力电器多元化发展的具体实施方案........................................................19 3.3.1 格力电器多元化发展历程.................................................................19 3.3.2 格力电器多元化项目.........................................................................20 3.3.3 格力电器多元化程度.........................................................................21 第 4 章 格力电器多元化绩效评价............................................................................23 4.1 基于平衡计分卡的多元化绩效评价指标体系的构建................................23 4.4.1 设计指标体系的原则.........................................................................23 4.4.2 具体指标体系.....................................................................................23 4.2 格力电器多元化绩效评价............................................................................26 4.2.1 财务维度的评价................................................................................26 4.2.2 客户维度的评价................................................................................35 4.2.3 内部流程的评价.................................................................................36 4.2.4 学习与成长维度的评价....................................................................38 4.3 评价结果.......................................................................................................39 第 5 章 格力电器多元化发展存在的问题................................................................41 5.1 企业内部经营理念存在矛盾........................................................................41 5.2 多元化业务缺乏协同性................................................................................41 5.3 多元化过程中存在财务风险........................................................................42 第 6 章 格力电器多元化发展的实施建议................................................................43 6.1 积极优化管理架构........................................................................................43 6.2 关注协同效应积极加强多元化转型............................................................43 6.3 控制财务风险................................................................................................45 第 7 章 结论................................................................................................................46VI