战略地图在建筑企业中的应用分析——以中央建筑企业集团为例  

An Analysis of the Application of Strategic Maps in Construction Enterprises:A Case Study of a Central Construction Enterprise Group

作　　者：吴永忠 WU Yongzhong(China Railway Major Bridge Engineering Group Co.,Ltd.,Wuhan 430050,China)

机构地区：[1]中铁大桥局集团有限公司,武汉430050

出　　处：《建筑设计管理》2025年第2期26-33,共8页Architectural Design Management

摘　　要：近年来,受中美贸易摩擦及全球经济增速放缓影响,全球基础设施投资速度放缓,建筑行业面临信息化、工业化、智能化和生态化转型的严峻挑战。作为传统中央建筑企业,亟需进行战略转型,因此,加强战略管理、确保战略实施对中央建筑企业尤为重要。战略管理是对企业全局和长远谋划以及资源配置做出决策和管理的过程。财政部2017年颁布的《管理会计应用指引第101号——战略地图》为企业进一步优化战略管理提供了重要工具。本文通过战略地图这一管理会计工具,发现战略管理的重点与不足,并提出解决方案,全面提高中央建筑企业的核心竞争力。In recent years,influenced by the China-US trade friction and an overall sluggish growth in the global economy,the pace of global infrastructure investment has slowed down.Companies across various industries are encountering challenges associated with informatization,industrialization,intelligence,and ecological sustainability.As a conventional central construction enterprise,there exists a pressing necessity for strategic transformation.Consequently,it is imperative to enhance strategic management and guarantee the effective execution of strategies within central construction enterprises.Strategic management refers to the systematic process of decision-making and the supervision of comprehensive planning and long-term strategies within an organization,which encompasses the effective allocation of resources.The Guideline No.101 on Management Accounting Application-Strategic Map,published by the Ministry of Finance in 2017,is an essential resource for organizations seeking to improve their strategic management methodologies.By utilizing the strategic map,a management accounting tool,this study identifies the primary strengths and weaknesses associated with strategic management,and proposes solutions aimed at significantly improving the core competitiveness of central construction enterprises.

关 键 词：战略管理 战略地图 战略目标 中央建筑企业 

分 类 号：TU-9[建筑科学] F272[经济管理—企业管理]