平衡计分卡视角下的南钢股份企业绩效评价研究

Research on Corporate Performance Evaluation of Nanjing Iron and Steel Co., Ltd. from the Perspective of Balanced Scorecard

摘要: 随着钢铁行业需求侧增速放缓与产品同质化竞争不断加剧，传统依靠规模扩张的路径已经难以继续维持，钢铁企业朝着高端化、智能化、绿色化进行转型已经成为了必要选择。本文以南京钢铁股份有限公司为研究对象，借助平衡计分卡理论，从财务、客户、内部流程、学习与成长四个维度，对该公司在2022年至2025年期间的企业绩效展开系统研究。研究发现，南钢股份的盈利能力不断提高，高端产品在市场上具备一定优势，在数智化转型、数据资产入表等方面获得了一定的进展，研发投入、人才培养也在稳步推进，但与此同时也存在短期偿债压力较大、营运效率有所放缓等问题。依据评价结果，本文从财务结构优化、客户价值管理、数智创新这三个方面提出了部分建议，希望借此提高南钢股份的战略执行成效与综合绩效，为国内钢铁企业实现高质量发展给予参考。

Abstract: With the slowing growth of demand in the steel industry and intensifying product homogenization competition, the traditional path of relying on scale expansion has become unsustainable. It has become necessary for steel enterprises to transform towards high-end, intelligent, and green development. This paper takes Nanjing Iron and Steel Co., Ltd. as the research object and systematically studies its corporate performance from 2022 to 2025 using the Balanced Scorecard theory, covering four dimensions: finance, customers, internal processes, and learning and growth. The study finds that Nangang’s profitability has been continuously improving, its high-end products have certain advantages in the market, and it has made progress in digital and intelligent transformation as well as the capitalization of data assets. R&D investment and talent cultivation are also steadily advancing. However, there are also issues such as relatively high short-term debt repayment pressure and a slowdown in operational efficiency. Based on the evaluation results, this paper puts forward some suggestions from three aspects: financial structure optimization, customer value management, and digital intelligence innovation, aiming to enhance Nangang’s strategic execution performance and overall performance, and to provide a reference for domestic steel enterprises to achieve high-quality development.