摘要
本文整合并扩展了代理理论、控制理论对于战略变化的研究内容,将主体影响、内部控制和战略变化速度和幅度纳入统一的分析框架,建立了解释不同企业战略变化过程差异的理论模型。文章认为政府、股东、经营者三种利益主体在企业决策中影响力的不同将导致企业选择内部控制方式(财务控制和战略控制)的差异倾向,从而影响到企业战略变化决策的制定和执行,最终会对战略变化速度和幅度产生显著的影响。
This paper reorganizes and expounds the research content of agency theory and control theory vs. strategic changing, bringing into a unified analysis framework the velocity and the range of principal parties' effect, internal control and strategic changing, and establishes a theoretical model used to explain the divergence arising in the process of different businesses' strategic changing. The paper holds that the different impact of the three parties interested of the government, the shareholder and the operator will lead to the divergences in the businesses' choosing the internal control modality (financial control and strategic control), thus bringing the effect on their strategic decision making and implementation, and finally the remarkable effect on the velocity and the range of strategic changing.
出处
《当代经济科学》
CSSCI
北大核心
2004年第2期21-26,共6页
Modern Economic Science
基金
国家自然科学基金:杰出青年项目(79925004)
优秀创新研究群体项目(70121001)资助