ACCAglobal Accountant杂志-2012年四月刊第一讲

ACCAglobal Accountant杂志-2012年四月刊第一讲

ACCA Student Accountant magazine archive March 2012

RELEVANT TO ACCA QUALIFICATION PAPERS F1 AND P3
© 2012 ACCA

沟通的核心价值观和使命

学习目标P3，业务涉及分析教学大纲组织如何沟通的核心价值观和使命的公共，股东和员工。这是客观的，可以很容易被忽视在急于掌握环境分析，战略选择和外包决定。然而，重要的是在实践中，这是一个挑战，许多组织非常重视。

Communicating core values and mission
Learning objective 6(g) of the Paper P3, Business Analysis syllabus relates to how an organisation communicates its core values and mission to the public,
shareholders and employees. This is an objective that can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing
decisions. However, it is important in practice and it is a challenge that many organisations take very seriously.

This article will:
• briefly describe what the terms ‘mission’, ‘mission statement’ and ‘core
values’ mean
• suggest why their communication to stakeholders is important
• describe a commonly used model of communication
• briefly describe communication methods that are available
• describe and give examples of how organisations might undertake the
communication process.
Terminology
An organisation’s mission is its basic purpose: What is it for? Why does it exist? What is its ‘raison d’être’? A mission statement formalises the organisation’s mission by writing it down. Johnson, Scholes and Whittington define a mission statement as ‘a statement of the overriding direction and purpose of an organisation’. Some companies refer to ‘vision statements’ instead of mission statements; some writers and textbooks wring their hands attempting to distinguish between the terms
‘vision’ and ‘mission’. However, the distinction does not achieve much and the Paper P3 exam will treat the terms as meaning the same.

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