生態平臺企業的價值管理工具
——基于海爾集團的案例研究

葉康濤 劉 敏1

摘要 本文探討了海爾如何通過構建共贏增值表來衡量并管理其商業生態平臺的價值創造行為。共贏增值表是海爾應物聯網戰略轉型需要而開發的價值管理工具。研究表明：共贏增值表通過以用戶價值為核心，以資源方、小微單元、支持平臺等各相關方的共創共贏共享為價值創造邏輯，放寬了傳統財務報表的基本假設，彌補了經濟增加值、平衡計分卡等績效評價工具的不足，推動了企業生態戰略的實施與貫徹，促進了資源方的聚集與合作，強化了員工激勵，從而更加適應生態平臺企業的價值管理過程。共贏增值表把新時代下價值創造的驅動因素納入財務報告，以扭轉在實現決策有用性和評價受托責任過程中會計信息相關性下降的趨勢。研究結論對互聯網時代背景下企業如何運用新工具進行價值管理具有啟示意義。

關鍵詞 共贏增值表 生態系統 價值動因 績效評價 用戶價值戰略實施

A Value Management Tool for Eco-Platform Companies:

A Case Study Based on HAIER Group

KANGTAO YE MIN LIU

Abstract This paper explores how Haier measures and manages the value creation behaviors of its business eco-platform by developing the Win-Win Value Added (WWVA) statement. The WWVA statement is a value management tool produced by Haier in response to the strategic trans-formation of the Internet of Things (IoT). The study shows that, by taking user value as the core,and the co-creation and sharing of stakeholders such as resource providers, micro-units and sup-ported platforms as the logic of value creation, the WWVA statement relaxes the basic assumptions of traditional accounting statements and makes up for the deficiencies of existing performance eval-uation tools. What's more, it also promotes the implementation of the ecological strategy, facili-tates the aggregation and cooperation of resource providers, and reinforces the incentive for em-ployees. Thus, the WWVA statement is more suitable for performance evaluation and value man-agement of eco-platform companies. This paper has a practical implication for companies applying new tools for value management in the Internet era.

Key words The Win-Win Value Added Statement;Ecosystems;Value Drivers;Performance Evaluation;User Value;Strategy Implementation