摘要
本文在分析多元化经营企业组织结构演进过程的基础上,形成了多元化经营企业不同组织结构下管理控制系统、公司治理特征的匹配关系以及管理与治理关系的逻辑。提出管理与治理各司其职,存在相互制约的瓶颈,并且在不同的组织结构下存在不同的替代关系。只有实现企业组织结构与管理控制系统、治理特征的匹配,才能克服管理与治理的瓶颈,有效实现对企业的控制与管理。
Based on the analysis of the evolutionary process of organizational structures in diversified firms, we formulate a logical framework of the relationship between management control system and governance characteristics and that between corporate governance and corporate management in different organizational structures of diversified firms. We propose that both corporate management and corporate governance have their own functions, but there also exists bottlenecks between them. In different organizational forms, they have different substation relationships. Only the match between them can improve the efficiency of companies. Meanwhile, the organizational structure should be matched with management control systems and governance characteristics, Only in this way, can the bottlenecks be removed and effective control and management of the firms be realized.
出处
《经济管理》
CSSCI
北大核心
2007年第19期50-54,共5页
Business and Management Journal ( BMJ )
基金
教育部人文社会科学重点研究基地重大项目"上市公司多元化经营与公司治理互动关系研究"
国家自然基金项目"基于多元化战略的上市公司治理优化研究"(70772050)。
关键词
多元化经营
组织结构演进
公司治理
管理控制系统
diversification
the evolution of organizational structures
corporate governance
management control system
