文档介绍：董事会对公司战略过程评价:逻辑架构与指标体系
龚红宁向东
(清华大学经济管理学院北京,100084)
摘要公司的战略管理是所有管理活动的重中之重。它包括战略判断、计划与预算活动、战略执行,以及适应(adaptive)与交互(interactive)性的战略控制体系。而现代公司治理原则要求董事会应关注和评价公司的战略管理活动。本文进一步认为,在资本市场不够发达的情况下,董事会应关注公司战略管理的全过程。为此我们提出了一个针对公司战略管理体系有效性评价的基本框架和评价指标体系,目的在于使公司治理有效地作用于管理过程,最终为企业创造价值。
关键词董事会;逻辑架构;评价;战略过程;指标体系
The Evaluation on Corporate Strategic Process for Board of Directors: Logic Frame and Index System
GONG Hong NING Xiangdong
(School of Economics and Management, Tsinghua University, 100084)
Abstract As the ponent of management system, the strategic management involves strategic estimation, proposition and budget, strategy implementation, adaptive and interactive strategic control system. On the other side, as one of the modern governance principal, board of directors should evaluate the whole strategy process. This article affords a logic frame on involving the strategy process and validity evaluation strategic process for board of directors. Along with the further reformation of corporate governance, Chinese enterprises have been confronted with a handicap that how governance effect management efficiently, thus create value. This paper will have a deploitation on it.
Keywords board of directors; logic frame; evaluation; strategic process; index system
基金项目:国家自然科学基金资助项目(70672002),中国博士后科学基金资助项目(20060400446)。
1 引言
本研究重点关注董事会缺乏资本市场足够支持的情况。具体来说,在美国和英国等发达的市场经济国家,有着非常有效的