摘要
本文在对企业价值管理模式进行理论梳理之后,原创性地提出企业的价值创造能力源自一种企业内在的自发秩序力量,这一力量需要借助一种程序理性的管理架构,才能有效地为企业创造价值。这一程序理性的管理架构包括结构理性、过程理性和行为理性三个层面。
This paper brings forward that the corporation's ability of value creation bases on the spontaneous force internal the corporation.This spontaneous force can create value for the corporation effectively in virtue of management structure based on procedural rationality.This management structure includes three different aspects of Procedural Rationality such as Structural Rationality,Process Rationality and Behavioral Rationality.
出处
《会计研究》
CSSCI
北大核心
2010年第8期36-41,共6页
Accounting Research
