董事会对公司战略过程评价:逻辑架构与指标体系

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、战略执行以及适威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奎过程为此,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月于管理过程,最终为企业创造价值.

The Logic Frame and Index System of Corporate Strategy Process Evaluation for Board of Directors

As a critical component of management system,the stra-tegic management involves strategic estimation,proposition and budget,strategy implementation,adaptive and interactive strategic control system. On the other side,as one of the modern corporate governance principles,board of directors should evaluate the whole strategy process,especially in the underdeveloped capital market of China. This article provides a logic frame and index system of cor-porate strategy process evaluation 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. For the corporate strategy process is a complete system from top to down,whether every aspect of this process can do their strategic du-ties relates to the success or failure of the whole strategy. Therefore,how to effectively improve and expand the strategic functions of the board has been the critical factor in improving its function. Based on the illustration of the corporate strategy process and the logic frame in strategy process management for board of directors,this paper designed the evaluation index system for board of directors which targets at managers. It includes the evaluation indexes system on stra-tegic judgment,proposition and budget,strategy implementation.