近些年来，中国天然气消费市场受传统燃煤进行清洁能源替代、终端客户消费需求 增长等多种因素影响逐步呈现井喷态势，市场需求潜力巨大。但自 2017 年开始，针对 经济下行、政府监管力度增强、“网销分离”改革加快和城区天然气气化率趋于饱和等 不利影响，天然气销售企业采取多种不同应对措施，如增加客户黏性、降低用能成本、 提供客户个性化服务等，并探索发展综合能源服务业务（以下简称新业务），推动传统 天然气销售企业向新型综合能源服务企业的转型升级。 战略绩效管理作为支撑企业快速发展的重要管理方式，在企业转型需求不断深入、 原有业务模式等边界条件发生变化的前提下，目前已不能较好地满足企业当前的管理需 求，而战略绩效评价作为战略绩效管理的关键环节，是全面综合性地、动态直接地反映 企业经营管理水平的重要过程，优化改进其所存在的问题来匹配企业对新业务的管理需 求，是推动企业实现转型升级的重要有效方式。 本文运用文献研究法和案例分析法，通过归纳整理国内外有关战略绩效评价的基础 理论和相关工具，研究在不同背景下各基础理论的不同侧重点，探索不同环境下战略绩 效评价的优化要点，归纳总结并给出相应启示。同时以 HN 公司为案例，深入分析其从 初创期、成长期、成熟期三个不同发展时期中战略绩效评价发挥的重要作用，及其不同 时期所采取的改进举措，满足企业特定时期下的发展需求。通过对比分析传统业务和新 业务的关键要点，明确企业转型过程中的变化要点和不同边界条件，阐明战略绩效评价 在现阶段运用中所存在的问题，并从公司与部门两个层面进一步分析战略绩效评价在现 阶段运用时所遇到的不同问题，根据这些问题提出相应的改进措施和优化建议。在不同 环境条件下，如何满足企业的动态发展需求一直是战略绩效评价不断改进和日益完善的 重要研究课题。本文通过研究以 HN 公司为代表的天然气销售企业在转型升级过程中战 略绩效评价所存在的问题，具有一定的普遍性和代表性；同时，所提出的优化建议也为 其他类型企业在战略绩效评价优化方面提供一定的参考与借鉴。 关键词，天然气销售企业，战略绩效管理，战略绩效评价III ABSTRACT In recent years, China's natural gas consumption market has gradually shown a blowout trend due to the impact of various factors, such as the replacement of traditional coal with clean energy and the growth of consumer demand of end customers, with huge potential for market demand. But since 2017, in view of the economic downturn, government regulation, net sales to speed up the reform and urban gas vaporization rate tends to saturation adverse effects, such as natural gas sales companies to adopt a variety of different measures, such as increase customer viscosity, lower energy costs, to provide customers personalized service, etc., and explore the development of integrated energy services (hereinafter referred to as new business), to promote traditional natural gas selling enterprise to the new type of comprehensive energy transformation and upgrading of service enterprises. Strategic performance management as an important management method of enterprise to support rapid development, the enterprise needs deepening transformation, the original business model boundary conditions under the premise of change, now can't well meet the demand of the current enterprise management, and strategic performance evaluation as the key part of strategic performance management, is fully comprehensive, dynamic reflects the enterprise management level directly the important process of optimization to improve the existing problems to match the new business management requirements, is one of the important effective way to realize the transformation and upgrading of enterprise. By using literature research method and case analysis method, this paper summarizes and sorts out the basic theories and relevant tools related to strategic performance evaluation at home and abroad, studies the different emphases of basic theories under different backgrounds, explores the optimization points of strategic performance evaluation under different environments, and summarizes and gives corresponding enlightenment. At the same time, taking HN company as a case, this paper makes an in-depth analysis of the important role of strategic performance evaluation in the three different development stages of HN company, namely initial stage, growth stage and maturity stage, and the improvement measures taken in different stages, so as to meet the development needs of the company in specific periods. Through comparison and analysis of traditional business and the key points of the new business, a clear change inIV the process of corporate transformation point and different boundary conditions, to clarify the strategic performance evaluation of the problems in use at present stage, and from two aspects: companies and departments to further analysis of strategic performance evaluation at present are encountered in the use of different problems, according to these problems put forward the corresponding improvement measures and optimization Suggestions. Under different environmental conditions, how to meet the dynamic development needs of enterprises has always been an important research topic for the continuous improvement and perfection of strategic performance evaluation. This paper studies the problems existing in the strategic performance evaluation of natural gas sales enterprises represented by HN company in the process of transformation and upgrading, which is of certain universality and representativeness. At the same time, the optimization Suggestions also provide some reference for other types of enterprises in strategic performance evaluation optimization. KEY WORDS: Gas sales enterprise, Strategic performance management, Strategic performance evaluationV 目 录 摘要...................................................................................................................................I ABSTRACT .................................................................................................................... III 1 绪 论............................................................................................................................... 1 1.1 研究背景与意义...................................................................................................... 1 1.1.1 研究背景.......................................................................................................... 1 1.1.2 研究意义.......................................................................................................... 2 1.2 国内外研究现状 ..................................................................................................... 3 1.2.1 国外研究现状.................................................................................................. 4 1.2.2 国内研究现状.................................................................................................. 4 1.2.3 文献评述.......................................................................................................... 5 1.3 研究内容与框架 ..................................................................................................... 6 1.3.1 研究内容.......................................................................................................... 6 1.3.2 研究框架.......................................................................................................... 7 1.4 研究思路与方法 ..................................................................................................... 8 1.4.1 研究思路.......................................................................................................... 8 1.4.2 研究方法.......................................................................................................... 8 1.5 创新之处.................................................................................................................. 9 2 战略绩效评价作用及相关理论基础.......................................................................... 11 2.1 战略绩效管理 ....................................................................................................... 11 2.2 战略绩效评价 ....................................................................................................... 13 2.3 战略绩效评价的主要理论工具 .............................................