| China's economy has entered a new normal mode of development.The characteristics of economic development are the transition from high-speed development to medium-high-speed development.Structural adjustment and transformation have become the theme of economic development.In response to this background,many enterprises or technological upgrading or mode to create a connotative development path;there are also many enterprises start a new field of transformation,Panda Financial is such a cross-border transformation company.The second decade of the 21 st century is a new starting point for financial service innovation.With the rise of the Internet financial industry,Panda Financial seizes the opportunity to revive the brilliance of the fireworks era.With the social and economic changes,the transformation of main business is increasing.The development of enterprises after the transformation has attracted more and more attention from all walks of life,and the evaluation of transformation performance is an intuitive manifestation of this concern.Because the specific behavior of strategic transformation has its specific background and motivation,it is difficult to fully grasp the performance concerns of transformation only through traditional financial performance analysis methods.At this time,it is necessary to combine appropriate analysis tools with strategic transformation closely,and transform the direction of transformation strategy into an evaluation index.In response to this requirement,this paper uses the Balanced Scorecard evaluation tool,expecting to build a bridge for transforming enterprises to connect the strategic intention and index system of transformation,and explore the feasible path of transforming performance research.Taking Panda Financial as an example,this paper mainly uses the means of strategic analysis from the perspective of transformation motivation,strategic environment analysis,key factors of industry success,and combines the core competence of the enterprise itself,links up and analyses layer by layer,and draws a total of 19 convergence indicators of transformation strategy with transformation performance,and builds a balanced Scorecard at the company level.Using the improved efficiency coefficient method to determine the index score,combining with the statistical analysis of the literature,the weight of each dimension and index of the balanced scorecard is obtained,and finally the change of performance in the three years of Panda Financial's control strategy transformation is obtained.Through case analysis,we find that Panda Financial's strategic transformation performance is better,which is reflected in the ideal score of comprehensive efficiency coefficient,but there are also signs of unstable performance and obvious fluctuations,and slowing down business growth.In view of the problem that the Balanced Scorecard reflects the transformation,it is suggested that more attention should be paid to the transformation of financial effects and the optimization of cost-benefit in the overall development of the transformation.At the same time,the learning and growth dimensions should be strengthened to form a bottom-up internal driving force,and the content and weight of the index of the balanced scorecard should be constantly adjusted and updated in order to evaluate and combat the transformation process more accurately.Slightly arranged.In addition,the paper puts forward the important role of Balanced Scorecard in the strategic transformation evaluation of the company.The balanced scorecard can lead to the achievement of the strategic transformation objectives,make the performance evaluation more operational and targeted,and clarify the strategic responsibility relationship.Finally,the paper puts forward some suggestions for Panda Financial Company's transformation and development.At the same time,it also provides reference for strategic performance evaluation of cross-industry transformation. |
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