【作者】 彭家钧；

【导师】 王竹泉；

【作者基本信息】 中国海洋大学 ， 会计学， 2014， 博士

【摘要】 随着新经济时代的到来，企业所面临的环境比过去更加复杂、不确定和充满竞争，动态适应环境的有机组织结构、有效支持战略的管理控制系统以及员工的企业家精神成为企业竞争优势的重要来源。传统的科层组织结构以及基于命令和控制的管理控制系统越来越不能适应互联网时代的环境。为此，许多企业开始采用网络组织结构，需构建一种基于网络组织的新型管理控制系统来更好地实现组织的目标。本文首先对科层组织结构及传统的管理控制系统在新经济环境下存在的问题进行了梳理，对网络组织的特征及其对传统管理控制系统的挑战进行了分析。本文研究了一种将组织内部网络结构与组织间网络结构跨边界整合的新型网络组织，它以顾客为中心，以自主经营团队为经营单元，组织内外部成员跨边界自主合作。本文提出的自主经营团队是一种具有企业家精神的新型团队，作为网络组织的节点。网络组织通过构建整合的平台为各团队提供资源、信息、机制和文化等支持，促进战略协同与整合。随后，本文研究了基于网络组织的新型管理控制系统的设计、运行机理、权变机制和理论框架，分析了网络组织管理控制的目标、体系、角色和方式的转变，对网络组织的新型管理控制系统特别是其预算管理体系、绩效评价体系和激励体系的构建和运行进行了理论研究。同时，对中国企业海尔集团以自主经营体为单元的网络组织和以人单合一双赢模式为特色的新型管理控制系统进行了案例研究，对理论进行印证。本文构建了基于网络组织的广义管理控制系统，将战略形成、战略执行与运营过程有机整合，在正式控制系统基础上导入非正式控制系统，将环境、战略、组织结构、文化、信息系统等融入管理控制系统。本文认为，战略更新、组织变革与管理控制系统权变之间应动态匹配和相互促进。本文认为，构建网络组织的新型管理控制系统的核心是从传统管理者视角的自上而下的控制转向员工视角的自主经营，驱动员工的企业家精神，实现员工的自我激励和自我约束、自主决策和创造价值、自主创新和控制风险，实现组织与员工目标的内在统一。同时，网络组织的管理控制系统需要转型。管理控制的目标在风险控制和绩效管理的基础上，还包括促进组织创新和自主适应；管理控制手段从正式控制转向强化非正式控制和自主管理，从委托代理视角的对立博弈转向社会关系视角的信任合作，从纵向控制转向横向自主协调；管理控制机制从科层控制转向基于自主控制、市场控制与社会控制的整合机制；管理控制的角色从对员工的约束转向对员工的充分赋权。最后，本文提出了基于网络组织的新型管理控制理论框架。网络组织的管理控制系统由四部分组成，包括自主适应系统、绩效管理系统、信念系统和边界控制系统。其中，自主适应系统主要通过构建柔性的战略体系、网络组织结构和网络化的信息系统来自主适应环境变化；绩效管理系统主要通过团队自主预算管理、团队绩效评价和团队激励来驱动战略绩效和运营绩效目标的实现；信念系统主要通过激发员工的企业家精神，驱动团队自主承诺目标和认同组织的价值观，实现目标统一和战略协同；边界控制系统主要驱动团队的自我约束，规避组织的战略风险和运营风险。不同系统基于利益相关者价值最大化整合运行。本文的创新点主要包括三个方面。第一，本文以竞争型企业为例分析了网络组织这一新型组织形式的结构、特征及其对传统管理控制系统的挑战，研究了基于网络组织的新型管理控制系统的设计、运行和实践案例，构建了基于网络组织的新型管理控制理论，这对传统基于科层组织的从管理者视角进行自上而下控制的管理控制理论进行了深刻变革。第二，本文以跨边界自主经营团队作为网络组织的单元，研究了基于自主团队的新型预算管理、绩效评价、激励和非正式控制等过程，这对传统的基于责任中心的管理控制进行了变革。第三，本文对网络组织的管理控制系统的运行机理进行创新，构建了以市场控制、自主控制、非正式控制、协同控制等为主要特征的新型管理控制机制，这对传统的主要依靠科层控制、外部控制和正式控制的管理控制机制进行了创新。更多还原

【Abstract】 In the era of new economy, the environment is full of more complexity, uncertainty andcompetition than before. To be more competitive in the market, a flexible structure to adapt tothe market change quickly, an effective management control system to meet the strategictarget and the entrepreneurship of employee is crucial to the company. The hierarchicalstructure and traditional formal management control system based on command and controlare not appropriate for the environment of new economy. As a result, many companies adoptthe structure of network organization, and it is necessary to design new management controlsystem based on network organization.Firstly, this paper discusses the issues of the hierarchical structure and traditionalmanagement control system in the environment of new economy, and then analyses thecharacteristics of network organization and its challenge to the traditional managementcontrol system. This paper discusses a new kind of network organization structure in whichthe cross-boundary autonomous team act as the knot and strategic block of the networkorganization and its member cooperate crossing the internal and external boundary oforganization to satisfy the customer. This paper raises the concept of entrepreneurial businessteam as a new kind of team with entrepreneurship. The network organization designs anintegrated platform to provide resources, information, operation mechanism and culture etc. tothe teams to enable the strategic alignment of the organization.Secondly, this paper studies the design, operation mechanism, contingency and theoryframework of innovative management control system in the network organization. This paperdiscusses the target, system, role and types of management control in the context of networkorganization. It discusses the redesign and operation of budget system, performancemeasurement system, incentive system, belief system and boundary control system in thenetwork organization based on autonomous team. This paper uses the case study of a Chinesecompany Haier Group to introduce Haier’s network organization structure based onautonomous team and its innovative management control system which is internally called“win-win model of employee-customer integration” to support the theory.This paper designs a broader management control framework in the network organizationwhich integrating the strategy formulation, strategy implementation and operation, aligning theformal control system and informal control system, and incorporating the environment,strategy, structure, culture and information system. This paper argues that the strategy renewal,organization change and management control system innovation should be matched andinteracted with each other dynamically. This paper argues that it is very important to design the management control system in thenetwork organization from the perspective of employee rather than the perspective of managerto encourage employee entrepreneurship. The traditional top-down control system should betransformed to self-management system of employee. This transformation will encourage theemployee to act as owner with characters of self motivation, self control, self decision makingand they create value, innovate and control the risk on their own basis. The target of employeewill be more congruent with the target of organization.The innovative management control system in the network organization has newcharacters. The target of management control system in the network organization is broaderwhich not only focusing on the compliance and performance management, but also aiming forimproving the self-adaption and innovation of the organization. It focuses more on theinformal control system and self control of employee rather than the formal control system. Itencourages trust and cooperation based on social network which decreases the conflict of thetraditional agency system. It focuses more on the lateral coordination and cooperation ratherthan the vertical control. It integrates different mechanism including self control, marketcontrol and social control which is quite different from the hierarchical control. The role ofmanagement control focuses more on enabling rather than constraining the employee.Finally, based on the theory research and case study, this paper designs a new theoryframework of the innovative management control system in the network organization. Thenew framework includes four parts. The first is the adaptive system to enable the strategyrenewal, organization change and information interaction to adapt to the environment changedynamically. The second is the performance management system which encourages the teamto create value and meet the target of strategic performance and operational performanceproactively. The third is belief system to improve the goal congruence, share the core value ofthe organization and encourage the employee entrepreneurship. The last is boundary controlsystem which encourages self-control of employee to avoid strategic and operational risk ofthe organization effectively. Different parts of management control system are integrated basedon the value of stakeholder.As for the innovation of this paper, there are mainly three points. The first is that thispaper studies the structure and characteristics of network organization and its challenge to thetraditional management control system. Then this paper studies the design, operationmechanism, practices and theory framework of innovative management control system in thenetwork organization which is quite different from the traditional management control systemin the hierarchical structure. The management control system in the network organization isdesigned more from the perspective of employee to encourage employee entrepreneurship. Onthe contrary, the traditional management control system is designed more from the perspectiveof manager based on top-down control and command. The second is that this paper studies themanagement control of cross-functional autonomous team including budget, performancemeasurement, incentive and informal control which is quite different from the traditionalmanagement control based on responsibility center. The third is that this paper studies the new mechanism of management control system in the network organization which focused moreon market control, self control, lateral control and informal control. As contrast, the traditionalmanagement control system is mainly based on hierarchical control, extrinsic control andformal control.更多还原