古豫商企业委托代理问题及其治理机制研究——基于康百万和怀庆商帮的实践证据

Study on the Principal-agent Problems and the Corresponding Governance Mechanisms in Traditional Henan Trading Enterprises

研究中华商业文化是增强文化自信和提高中国本土化管理理论话语权的重要举措之一,古豫商文化是中华商业文化的典型代表。文章在现代公司治理理论框架下,对康百万和怀庆商帮这两个典型的古豫商代表进行实例分析,发现康百万主要采取栈房制的组织结构和相公制经营管理制度,怀庆商帮主要业务是药材贸易并采用掌柜负责制的经营管理制度。在治理机制方面,两类豫商均秉持“以人为本”理念并均注重根据人的需求采取高效的激励方式,康百万还注重运用情感和道德治理机制,而怀庆商帮更注重运用约束性治理机制。本研究提供了基于具有中华文化特色的治理思想,丰富了公司治理理论的本土化研究,对中国企业改善治理机制有重要启示意义。

Research Chinese traditional business culture is an important mean to enhance culture confidence and to improve international speech right in management theory.The ancient Henan merchant culture is a typical representa⁃tive of Chinese business culture.Under the framework of modern corporate governance,this paper analyzes the two typical representatives of ancient Henan businessmen,Kang Baiwan and Huaiqing Trading Groups,and finds that Kang Baiwan mainly adopts the organization structure of inn system and the management system of Xianggong System(a system of employment,similar to today’s career manager),while Huaiqing Trading Groups mainly deals with the trade of medicinal materials and adopts the management system of the manager responsibility.In terms of govern⁃ance mechanisms,they both uphold the concept of“people-oriented”and focus on efficient incentives based on people’s needs,Kang Baiwan also focus on the use of emotional and ethical governance mechanisms,while the Hua⁃iqing Trading Groups focus on the use of binding governance mechanisms.This study provides an insight into the lo⁃calization of corporate governance theory based on governance ideas with Chinese cultural characteristics and has im⁃portant implications for Chinese companies to improve their governance mechanisms.