【摘要】：本文將制度理論的"同構(gòu)性"構(gòu)念引入集團(tuán)化企業(yè)內(nèi)部制度設(shè)計(jì)及其對(duì)決策權(quán)配置影響的研究中,從制度設(shè)計(jì)者角色設(shè)定角度深化了對(duì)轉(zhuǎn)型經(jīng)濟(jì)體中大型組織制度建設(shè)過(guò)程理性的研究。以中國(guó)104家中央企業(yè)為樣本,通過(guò)對(duì)管理控制制度先分類再組合的R型和Q型聚類分析提煉出集團(tuán)化企業(yè)制度同構(gòu)的基本模式,進(jìn)而對(duì)戰(zhàn)略、投資、人事、財(cái)務(wù)、預(yù)算和經(jīng)營(yíng)等分事項(xiàng)決策權(quán)在總部與下屬業(yè)務(wù)單位之間的配置進(jìn)行多元方差分析。研究發(fā)現(xiàn):①集團(tuán)化企業(yè)內(nèi)部管理控制制度可區(qū)分為戰(zhàn)略類、監(jiān)管類和經(jīng)營(yíng)類;②這3類制度同構(gòu)性水平的組合,涌現(xiàn)出高度、中度和低度同構(gòu)3種基本模式;③總部與下屬業(yè)務(wù)單位之間的決策權(quán)配置在不同制度同構(gòu)模式之間呈現(xiàn)(較)顯著的差異,但兩者關(guān)系的方向與制度完備性理論預(yù)測(cè)的相反,反映出組織制度建設(shè)(高階)權(quán)力與常規(guī)決策(低階)權(quán)力之間的"階序"格局并未在中國(guó)大型集團(tuán)化企業(yè)中真正形成。大型組織必須通過(guò)強(qiáng)化內(nèi)部制度設(shè)計(jì)的過(guò)程理性,促進(jìn)各項(xiàng)管理控制制度的持續(xù)優(yōu)化,以確保下屬業(yè)務(wù)單位成員行使決策權(quán)的行為能受到足夠的制度約束。
[Abstract]:In this paper, the "isomorphism" of institutional theory is introduced into the study of the internal institutional design of collectivized enterprises and its influence on the allocation of decision-making power. From the perspective of institutional designer's role setting, this paper deepens the rational research on the process of large-scale organization institution construction in transition economy. Taking 104 central enterprises in China as a sample, the basic model of isomorphism of the collectivized enterprise system is extracted through the cluster analysis of the management control system, which is classified and then combined first, and then the basic pattern of the isomorphism of the collectivized enterprise system is extracted, and then the strategy, investment, personnel, finance, etc. Multivariate analysis of variance (ANOVA) is carried out on the allocation of budget and management decisions between headquarters and subordinate business units. The results show that: (1) the internal management control system of the group enterprises can be divided into three categories: strategic, regulatory and management, and the combination of these three types of system isomorphism has emerged three basic models: high, medium and low degree isomorphism; (3) the allocation of decision-making power between headquarters and subordinate business units is significantly different between different system isomorphism models, but the direction of the relationship between them is opposite to that predicted by the theory of institutional completeness. It reflects that the "order" pattern between the power of organizational system construction (higher order) and the power of conventional decision making (low level) has not really formed in China's large collectivized enterprises. Large organizations must promote the continuous optimization of management and control systems by strengthening the process rationality of internal system design so as to ensure that the behavior of members of subordinate business units exercising decision-making power can be subject to sufficient system constraints.
【作者單位】： 北京工商大學(xué)商學(xué)院/國(guó)有資產(chǎn)管理協(xié)同創(chuàng)新中心;中國(guó)人民大學(xué)商學(xué)院;
【基金】：國(guó)家自然科學(xué)基金面上項(xiàng)目“中國(guó)大型企業(yè)集團(tuán)管控模式的多樣性與演進(jìn)路徑研究”(批準(zhǔn)號(hào)71372158) 教育部人文社會(huì)科學(xué)研究青年基金項(xiàng)目“兩棲理論視角下中國(guó)企業(yè)FDI均衡與公司價(jià)值關(guān)系研究”(批準(zhǔn)號(hào)14YJC630165) 北京工商大學(xué)國(guó)有資產(chǎn)管理協(xié)同創(chuàng)新中心項(xiàng)目“國(guó)有企業(yè)運(yùn)營(yíng)體系研究”(批準(zhǔn)號(hào)GZ20131001)
【分類號(hào)】：F271

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