集团化企业制度同构性与决策权配置关系研究
发布时间：2019-01-19 12:12
【摘要】：本文将制度理论的"同构性"构念引入集团化企业内部制度设计及其对决策权配置影响的研究中,从制度设计者角色设定角度深化了对转型经济体中大型组织制度建设过程理性的研究。以中国104家中央企业为样本,通过对管理控制制度先分类再组合的R型和Q型聚类分析提炼出集团化企业制度同构的基本模式,进而对战略、投资、人事、财务、预算和经营等分事项决策权在总部与下属业务单位之间的配置进行多元方差分析。研究发现:①集团化企业内部管理控制制度可区分为战略类、监管类和经营类;②这3类制度同构性水平的组合,涌现出高度、中度和低度同构3种基本模式;③总部与下属业务单位之间的决策权配置在不同制度同构模式之间呈现(较)显著的差异,但两者关系的方向与制度完备性理论预测的相反,反映出组织制度建设(高阶)权力与常规决策(低阶)权力之间的"阶序"格局并未在中国大型集团化企业中真正形成。大型组织必须通过强化内部制度设计的过程理性,促进各项管理控制制度的持续优化,以确保下属业务单位成员行使决策权的行为能受到足够的制度约束。
[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.
【作者单位】： 北京工商大学商学院/国有资产管理协同创新中心;中国人民大学商学院;
【基金】：国家自然科学基金面上项目“中国大型企业集团管控模式的多样性与演进路径研究”(批准号71372158) 教育部人文社会科学研究青年基金项目“两栖理论视角下中国企业FDI均衡与公司价值关系研究”(批准号14YJC630165) 北京工商大学国有资产管理协同创新中心项目“国有企业运营体系研究”(批准号GZ20131001)
【分类号】：F271
[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.
【作者单位】： 北京工商大学商学院/国有资产管理协同创新中心;中国人民大学商学院;
【基金】：国家自然科学基金面上项目“中国大型企业集团管控模式的多样性与演进路径研究”(批准号71372158) 教育部人文社会科学研究青年基金项目“两栖理论视角下中国企业FDI均衡与公司价值关系研究”(批准号14YJC630165) 北京工商大学国有资产管理协同创新中心项目“国有企业运营体系研究”(批准号GZ20131001)
【分类号】：F271
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