生态平台企业的价值管理工具
——基于海尔集团的案例研究

叶康涛 刘 敏1

摘要 本文探讨了海尔如何通过构建共赢增值表来衡量并管理其商业生态平台的价值创造行为。共赢增值表是海尔应物联网战略转型需要而开发的价值管理工具。研究表明：共赢增值表通过以用户价值为核心，以资源方、小微单元、支持平台等各相关方的共创共赢共享为价值创造逻辑，放宽了传统财务报表的基本假设，弥补了经济增加值、平衡计分卡等绩效评价工具的不足，推动了企业生态战略的实施与贯彻，促进了资源方的聚集与合作，强化了员工激励，从而更加适应生态平台企业的价值管理过程。共赢增值表把新时代下价值创造的驱动因素纳入财务报告，以扭转在实现决策有用性和评价受托责任过程中会计信息相关性下降的趋势。研究结论对互联网时代背景下企业如何运用新工具进行价值管理具有启示意义。

关键词 共赢增值表 生态系统 价值动因 绩效评价 用户价值战略实施

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