企业财务制度效率自强化机制的实验研究

Experimental Research on Self-reinforcing Mechanism of Enterprise Financial System Efficiency

文章通过实验研究,观察不同的企业财务制度效率自强化机制实施模式下,自强化机制对环境影响因素的扰动的自适应能力,以及在自强化机制作用下,领导行为和员工的组织认同对财务制度效率的作用效果。实验研究发现:不同的企业财务制度效率自强化机制实施模式下,自强化机制对环境影响因素的扰动具有自适应能力;变革导向领导行为和关系导向领导行为通过提高组织学习能力,正向影响自强化机制的作用效果;员工的组织认同程度、知识分享意愿与工作能力在自强化机制作用下,有效地促进了企业财务制度效率的提高。文章的发现为企业应用财务制度效率自强化机制提供了有益帮助。

In order to observe the self-adaptive ability of the self-reinforcing mechanism of enterprise financial system efficiency to the disturbance of the environmental factors,this experiment explored the effect of leadership behavior and employees’organizational identification on the efficiency of financial system under the action of the self-reinforcing mechanism.By our experiment,we have discovered that,under different implementation modes of the self-reinforcing mechanism of enterprise financial system efficiency,the self-reinforcing mechanism has self-adaptive ability to the disturbance of environmental influencing factors.change-oriented and relationship-oriented leadership behavior influenced the self-reinforcing mechanism’s effect positively by improving the organizational learning ability,and the degree of organizational identification,willingness to share knowledge and working ability of employees present a spiraling trend under the effect of the self-reinforcing mechanism,which effectively promotes the improvement in the efficiency of enterprise financial system.Our findings made in this paper will help enterprises to apply the efficiency self-reinforcing mechanism of financial system.