差序格局视角下的中国企业业绩评价

Enterprises' Performance Evaluation under the Perspective of Differential Mode of Association

费孝通教授提出的差序格局概念,准确描绘了中国社会的传统人际关系格局。利用这一概念研究中国企业管理会计实践具有重要的理论意义和现实意义。本文深入到组织内部的微观人际交往,诉诸经济学、管理学与社会学等理论,从差序格局的视角探讨中国企业的业绩评价系统,本文将从有利于信息沟通和契约签订的角度对如下问题做出解答:(1)为何中国企业在权力设置中普遍存在任人唯亲的现象?(2)在中国企业中,负责人为何根据员工的亲疏远近而采取不同的绩效考核标准?(3)在中国企业的业绩评价和薪酬制定中,关系治理是否有效?本文可以使我们更加深刻地认识中国企业管理中普遍存在的差序格局特征,有利于我们将相关社会学概念整合入管理会计研究之中,以便推导出更加符合中国特色的企业业绩评价模式。

The concept of the differential mode of association could accurately describe the interpersonal relationship pattern in traditional Chinese society. This paper would resort to the theory of economics,management and sociology to explore enterprises' performance evaluation system under the perspective of differential mode of association. We would try to reply to the following questions. Firstly,how could differential mode of association affect the enterprises' decentralization? Secondly,how could differential mode of association affect the performance evaluation system? Thirdly,whether the relational governance works in the perfomance evaluation system? This paper would help us find a scientific performance management style for Chinese enterprises.