摘 要
财务绩效评价作为衡量企业经营成果和管理效率的重要工具，其与企业战略目标的一致性已成为现代企业管理研究的核心议题之一。本研究以企业战略管理理论为基础，结合财务绩效评价体系的实践应用，探讨如何通过优化财务绩效评价指标体系实现与企业战略目标的高度一致。研究选取了2015年至2022年间中国A股上市公司为样本，采用因子分析法对财务绩效评价指标进行降维处理，并运用结构方程模型分析财务绩效评价与战略目标之间的关系。结果表明，传统财务绩效评价体系在反映企业战略目标方面存在局限性，而通过引入战略导向型指标（如创新能力、市场竞争力等），可以显著提升评价体系的战略契合度。此外，研究发现不同行业背景下，财务绩效评价与战略目标的一致性程度存在显著差异，这为制定行业差异化评价标准提供了理论依据。
关键词：财务绩效评价 战略目标一致性 战略导向型指标
Abstract
Financial performance evaluation, as an important tool for measuring business outcomes and management efficiency, has become one of the core issues in modern enterprise management research due to its alignment with corporate strategic goals. This study is based on the theory of corporate strategic management and combines practical applications of financial performance evaluation systems to explore how optimizing the financial performance evaluation indicator system can achieve high consistency with corporate strategic goals. The study selected Chinese A-share listed companies from 2015 to 2022 as samples, used factor analysis to reduce the dimensionality of financial performance evaluation indicators, and employed structural equation modeling to analyze the relationship between financial performance evaluation and strategic goals. The results show that traditional financial performance evaluation systems have limitations in reflecting corporate strategic goals, while introducing strategy-oriented indicators (such as innovation capability and market competitiveness) can significantly enhance the strategic fit of the evaluation system. Additionally, the study found that there are significant differences in the degree of consistency between financial performance evaluation and strategic goals across different industry contexts, providing a theoretical basis for formulating differentiated evaluation standards for various industries.
Keyword:Financial Performance Evaluation Strategic Goal Alignment Strategy-Oriented Indicators
目 录
1绪论 1
1.1财务绩效评价与战略目标一致性的研究背景 1
1.2研究财务绩效与战略目标一致性的意义分析 1
1.3国内外财务绩效与战略目标一致性研究现状 1
1.4本文研究方法与技术路线设计 2
2财务绩效评价与企业战略目标的理论基础 2
2.1财务绩效评价的核心概念界定 2
2.2企业战略目标的基本内涵与构成 3
2.3财务绩效与战略目标一致性的理论框架 3
2.4关键影响因素分析：财务与战略的关联性 4
2.5理论模型构建及其验证思路 4
3财务绩效评价体系对企业战略目标的支持作用 5
3.1财务指标在战略目标实现中的角色定位 5
3.2非财务指标对战略目标的补充功能分析 5
3.3财务绩效评价体系的设计原则与方法 6
3.4战略导向型财务绩效评价的实施路径 6
3.5实证案例：财务评价支持战略目标的实践 7
4提升财务绩效评价与企业战略目标一致性的对策研究 7
4.1当前财务绩效评价与战略目标脱节的主要问题 7
4.2构建战略驱动型财务绩效评价机制的建议 8
4.3加强财务与战略部门协同的具体措施 8
4.4数据驱动下提升一致性的技术手段探讨 8
4.5未来研究方向与改进空间展望 9
结论 9
参考文献 11
致谢 12
