摘要
分权和集权两种管理模式的选择一直是企业管理的难题。近年来,分权管理模式受到理论界更多的重视,但是在中国实践的情况如何尚不清楚。文章通过调查问卷,试图探讨中国企业授权管理的现状及其差异来源,特别是与激励制度的关系。调查发现,企业人事权、经营管理权授权的程度与地区、产权结构有关,企业的激励制度主要还是作为授权的补偿而不是成本考虑的。
Centralized and decentralized management is an important issue in enterprise management. In recent years, theoretical circles paid more attention to decentralized management, but Chinese enterprises＇ practice is vague. Through the questionnaire, we try to explore the status of the decentralization and sources of the difference in Chinese enterprises, especially its relationship with the incentive system. We find that the decentralization of personnel and operating management is different between region and the structure of property rights, and the incentive system is mainly regarded as the compensation rather than the cost of the decentralization.
出处
《上海立信会计学院学报》
2008年第3期39-45,共7页
Journal of Shanghai Lixin University of Commerce
关键词
授权
激励
分权化
authorize
incentive
decentralization
