A Research On Financial Strategic Performance Evaluation Of Learning Enterprise

Learning enterprise is a new business management model to satisfy the needs of knowledge-driven and informational economy. This model takes enhancing core competitiveness of enterprise as the purpose, take realizing the sustainable development as the intrinsic request, and enterprise's sustainable development depends on the effective operation of financial strategy. Learning enterprise's financial strategic performance is the operation result and implementation guarantee of financial strategy. It has an important theoretical referenced value and the practical significance to research the learning enterprise's financial strategic performance systemically.From the learning organization theory perspective, along the guidelines composed of connotation of the learning enterprise's financial strategic performance - influencing factors - evaluation dimension - evaluation index - operational mechanism, based on the theories of organizational learning, strategic performance evaluation, balanced scorecard and AHP, this thesis researches the learning enterprise's financial strategic performance evaluation system, constructs influencing factors model of financial strategic performance and designs financial strategy learning scorecard. Firstly, this paper introduces the purposes, background, meaning, content and methods in this research and elucidates the basic theory including organization learning theory, enterprise performance theory and AHP, then defines connotation and characteristic of learning enterprise's financial strategic performance evaluation based on organization learning theory and enterprise performance theory. This paper analyzes the influencing factor of financial strategic performance, constructs influencing factors model and four dimensions of financial strategic performance measuring, then introduces design principle of financial strategy learning scorecard indexes, design index system for the four dimensions, and set weights for each index by AHP method, Finally, this paper studies the effective operational mechanism of financial strategy learning scorecard from learning ability promotion, financial governance, risk monitoring and incentive-constraint.