平衡计分卡视角下新东方战略转型对企业绩效的影响
The Impact of New Oriental’s Strategic Transformation on Enterprise Performance from the Perspective of Balanced Scorecard

2021年7月，自“双减”政策实施以来，教培行业迎来巨变。在国家宏观政策调控以及新冠疫情的影响之下，教培行业是该坚守教育行业还是选择寻求其他出路，是每一个身在其中的企业都需要考虑的问题。本文以新东方成立东方甄选正式进军直播带货领域的事件为例，运用案例分析法、指标分析法、对比分析法，从平衡计分卡的视角下分析了此次新东方战略转型的背景、动因、过程以及对企业财务与非财务绩效的影响。通过本文的分析希望能为其他进行战略转型的企业提供一定的借鉴与参考意义。
In July 2021, since the implementation of the “double reduction” policy, the education and training industry has ushered in great changes. Under the influence of national macro-policy regulation and COVID-19, whether the education and training industry needs to stick to the education industry or choose to seek other ways out is a question that every enterprise in it needs to consider. This article takes the establishment of Oriental Selection to officially enter the field of live commerce as an example, using case analysis, index analysis and comparative analysis to analyze the background, motivation, process and the impact on the financial and non-financial performance of the company from the perspective of a balanced scorecard. Through the analysis of this paper, we hope to provide some references for other enterprises undergoing strategic transformation.