| General Secretary Xi Jinping emphasized in the report of the 20 th Party Congress the need to deepen the reform of state-owned capital and state-owned enterprises,optimize the layout and restructuring of the state-owned economy,enhance the core competitiveness of enterprises,and make state-owned capital and state-owned enterprises stronger,better,and larger.However,the unprecedented changes of the century,the serious impact of the unprecedented epidemic of the century,and the new stage of the 100-year goal have resulted in fundamental and irreversible changes in the external conditions of the international macro environment.The increased complexity of the economy and society has made risk management more challenging,leading to problems that could distort strategic performance management,hinder the transmission of operational pressure,and negatively impact operational performance.The balanced scorecard is a strategic performance management tool that decomposes enterprise strategic objectives into various specific,mutually balanced measurement indicators,thereby establishing a reliable execution foundation for enterprise strategic objectives.Therefore,it is necessary to use the balanced scorecard to optimize H Company’s strategic performance management.This article first adopts the literature review method to sort out the concepts related to performance management,strategic performance,strategic performance management,and balanced scorecard,and deeply studies the relevant theories of humanistic management,stakeholders,incentives,and key performance indicators,to understand how the balanced scorecard can be better applied to enterprise strategic performance management.Secondly,through methods such as questionnaire surveys and field interviews,the current status of H Company’s strategic performance management is analyzed in detail,and the existing problems in H Company’s strategic performance management are analyzed in depth through case analysis,including unclear strategic goal management,missing strategic management loop,unreasonable performance assessment orientation,and the deep-rooted causes of these problems are analyzed.To further solve the above problems,this article analyzes the enterprise vision and strategic objectives of H Company in detail from four dimensions: finance,customer,internal operations,and learning and growth,determines the strategic objectives of each dimension,and draws the strategic map of H Company.Then,using the balanced scorecard as a strategic performance tool,the strategic objectives are decomposed layer by layer,and measurement indicators and action plans are designed.Then,the indicators are sorted using the analytic hierarchy process,and the weights of each level of indicators are calculated separately.Finally,four measures are proposed for enterprise culture construction,dynamic supervision and feedback,management mechanism,and information technology to achieve the goal of optimizing H Company’s strategic performance management. |