摘要
在国家创新战略应用于经济社会发展的具体过程中,企业家精神的研究不应停留在揭示企业家精神的内涵,而应深刻地解释企业家精神对微观企业的作用机理。本文考察了中国情景下企业家精神对管理控制系统的影响及其作用路径,以及企业最终的业绩表现。首先,将管理控制系统的功能划分为控制和探索两个维度,利用一项基于中国企业的调查研究,结果发现出于价值保护或价值创造企业家精神会干预管理控制系统的功能,为保护企业现有价值强调控制,为创造新的利润增长点而强调探索;其次,进一步研究发现企业家精神对两个维度功能的干预程度在不同性质、规模和行业企业中存在显著差异,对探索的干预程度远远高于对控制的干预。研究结论揭示了企业家精神提升企业业绩中的作用机制,对企业家精神"如何发生作用"的相关研究也进行了有益的补充。
In the context of encouraging innovation and entrepreneurship,researches should reveal the mechanism of entrepreneurship’s impact on individual firms rather than focusing merely on the connotation of entrepreneurship. This paper examines the impact of entrepreneurship on the management control system and the underlying mechanism,as well as the performance of enterprises in China. First of all,the functions of the management control system are divided into two dimensions,namely control and exploration. Based on a survey of Chinese enterprises,it is found that entrepreneurship intervene in the functions of the management control system due to purposes of value protection or value creation. Specifically,for the purpose of value protection,entrepreneurs tend to focus on the control function of management control system;and for the purpose of value creation,entrepreneurs tend to focus on the exploration function of management control system to creating new profit growth. Further analysis finds that the impacts of entrepreneurship intervention on the functions of management control system are stronger for smaller firms,private-owned firms and manufacturing firms. The research reveals the mechanism between entrepreneurship and firm performance and also provides implication to the related research on "how entrepreneurship works".
作者
唐亚军
汪丽
TANG Ya-jun;WANG Li
出处
《中央财经大学学报》
CSSCI
北大核心
2019年第9期59-72,86,共15页
Journal of Central University of Finance & Economics
基金
西藏自治区高等学校人文社会科学研究项目“西藏家庭企业现代化转型问题研究”(项目编号:SK2017—56)
西藏大学高层次人才培育项目“文化与企业业绩评价关系研究”
关键词
企业家精神
管理控制系统
企业业绩
探索
Entrepreneurship
Management control system
Performance
Exploration
