基于资源和复杂系统视角的企业管理控制研究
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摘要
企业管理控制由于当代经济和社会环境,其作用和地位都发生了重大变化,从原本简单的机械控制到跨越整个组织多层面的有机控制,从传统战略执行地位上升到对战略形成发挥重大作用,与环境相适应的越发复杂的组织结构和战略管理,促使管理控制理论和实践研究在上世纪90年代中期再次兴起,且在今后的一段时间内仍是管理理论和实务研究的一个非常重要的分支。
本文从当前管理控制发展的趋势和需求出发,在现有理论研究成果的基础上,选择资源和复杂系统视角,对企业管理控制进行整体上的、多学科交叉研究。企业控制理论是越发复杂、涉及多个学科和企业职能领域的一门理论,本文并没有,也不可能研究所有相关的问题。在新的研究视角下,本文的研究包括管理控制与战略变革之间的相互关系和作用,管理控制属性的讨论,新系统框架的设计,管理控制信息系统以及复杂理论模型。
通过将资源基础观和企业管理的系统观与复杂性作为研究视角,以管理控制的新角色和地位为纽带,上述的本文几个研究点相互关联,形成一个研究整体,构成本文的逻辑框架。首先,本文通过对国内外最新文献的研究,总结和分析了管理控制与企业战略变革的关系,指出在管理控制对战略管理的作用发生变化的情况下管理控制系统在战略变革中的多种角色；其次,基于资源的视角重定义了企业属性和内部过程,以资源视角分析其管理控制；再者,对企业系统及其管理控制的复杂性和系统结构展开分析和设计,且讨论应对环境复杂多样性的管理控制系统的权变特征；在这些工作以及学习和总结现有管理控制系统框架基础上,本文提出一个新的管理控制系统框架,它整合了现有理论成果和发展趋势,理清和设计了管理控制系统元素之间的交互关系和流程,在理论研究与实务应用之间搭起了一座桥梁；为了满足这种高级管理控制的需要和新框架的运作,本文探讨了作为其重要支撑的辅助计算机信息系统所应承担的角色和所应具有的功能；此外,本文首次提出企业管理控制系统的理论模型,对其层次结构、特征和运作过程进行分析,该模型对今后管理控制的多学科交叉深入研究具有重大意义；最后本文对所总结和新提出的管理控制思想和方法进行实例分析,以对本文理论研究进行实例讨论、演示和验证。
The role and importance of enterprise management control have changed a lot because of the nowadays environment of economy and society, from the simple mechanical control to organic control within several levels of the whole organization, and from traditional role of strategy execution to taking an important role in strategy formulation. The second rise of the theoretical and practical research of management control has been promoted since the middle of 1990s, along with the more and more complicated organizational structure and strategic management responding to the environment. In the following time, management control theory and practice will continue to being a very important research branch.
This paper adopts a different way, the perspective of resource and complex systems, to do the integrated multi-disciplines research on management control. Enterprise management control has been becoming more and more complicated and related to several disciplines and enterprise functions, so this paper has not concerned all the questions of management control. With the new perspective, this research includes the inter relationships between management control and strategic change, the property discussion of management control, a new systems framework, enterprise information system for management control, and a complex theoretical model of management control.
With the resource-base perspective and complex-systems perspective of enterprise management as new research angle, considering the new role of management control as connection, these research topics are related to form a research whole, the logic framework of this paper. Firstly, it summarizes and analyzes the relation between management control and strategic change, and point out how MCS support the different types of strategic change; secondly, with the perspective of resource, it discusses the property and internal process of an enterprise, and its management control; and the complexity of enterprise systems and its management control is also analyzed, followed with the design of the system structure, and the contingency analysis of MCS for complex various environment; then this thesis proposes a new framework of management control system considering the new demand and perspective and existed research, and analyzes the relations and flows between its internal elements, and these works build a bridge for the gap between theory and practice; for executing the advanced management control and the new framework, functions and roles that a decision support system should have, are described with a conceptual model of enterprise information systems; based on the complexity analysis of enterprise system and proposed thingkings, the theoretical system model of MCS is firstly proposed, and its hierarchical structure, characteristics and working process are analyzed, which is very significant and meaningful for the further multi-disciplines research of management control; finally, a real-life case study is given to further discuss, illustrate and validate some results of this research.
本文从当前管理控制发展的趋势和需求出发,在现有理论研究成果的基础上,选择资源和复杂系统视角,对企业管理控制进行整体上的、多学科交叉研究。企业控制理论是越发复杂、涉及多个学科和企业职能领域的一门理论,本文并没有,也不可能研究所有相关的问题。在新的研究视角下,本文的研究包括管理控制与战略变革之间的相互关系和作用,管理控制属性的讨论,新系统框架的设计,管理控制信息系统以及复杂理论模型。
通过将资源基础观和企业管理的系统观与复杂性作为研究视角,以管理控制的新角色和地位为纽带,上述的本文几个研究点相互关联,形成一个研究整体,构成本文的逻辑框架。首先,本文通过对国内外最新文献的研究,总结和分析了管理控制与企业战略变革的关系,指出在管理控制对战略管理的作用发生变化的情况下管理控制系统在战略变革中的多种角色；其次,基于资源的视角重定义了企业属性和内部过程,以资源视角分析其管理控制；再者,对企业系统及其管理控制的复杂性和系统结构展开分析和设计,且讨论应对环境复杂多样性的管理控制系统的权变特征；在这些工作以及学习和总结现有管理控制系统框架基础上,本文提出一个新的管理控制系统框架,它整合了现有理论成果和发展趋势,理清和设计了管理控制系统元素之间的交互关系和流程,在理论研究与实务应用之间搭起了一座桥梁；为了满足这种高级管理控制的需要和新框架的运作,本文探讨了作为其重要支撑的辅助计算机信息系统所应承担的角色和所应具有的功能；此外,本文首次提出企业管理控制系统的理论模型,对其层次结构、特征和运作过程进行分析,该模型对今后管理控制的多学科交叉深入研究具有重大意义；最后本文对所总结和新提出的管理控制思想和方法进行实例分析,以对本文理论研究进行实例讨论、演示和验证。
The role and importance of enterprise management control have changed a lot because of the nowadays environment of economy and society, from the simple mechanical control to organic control within several levels of the whole organization, and from traditional role of strategy execution to taking an important role in strategy formulation. The second rise of the theoretical and practical research of management control has been promoted since the middle of 1990s, along with the more and more complicated organizational structure and strategic management responding to the environment. In the following time, management control theory and practice will continue to being a very important research branch.
This paper adopts a different way, the perspective of resource and complex systems, to do the integrated multi-disciplines research on management control. Enterprise management control has been becoming more and more complicated and related to several disciplines and enterprise functions, so this paper has not concerned all the questions of management control. With the new perspective, this research includes the inter relationships between management control and strategic change, the property discussion of management control, a new systems framework, enterprise information system for management control, and a complex theoretical model of management control.
With the resource-base perspective and complex-systems perspective of enterprise management as new research angle, considering the new role of management control as connection, these research topics are related to form a research whole, the logic framework of this paper. Firstly, it summarizes and analyzes the relation between management control and strategic change, and point out how MCS support the different types of strategic change; secondly, with the perspective of resource, it discusses the property and internal process of an enterprise, and its management control; and the complexity of enterprise systems and its management control is also analyzed, followed with the design of the system structure, and the contingency analysis of MCS for complex various environment; then this thesis proposes a new framework of management control system considering the new demand and perspective and existed research, and analyzes the relations and flows between its internal elements, and these works build a bridge for the gap between theory and practice; for executing the advanced management control and the new framework, functions and roles that a decision support system should have, are described with a conceptual model of enterprise information systems; based on the complexity analysis of enterprise system and proposed thingkings, the theoretical system model of MCS is firstly proposed, and its hierarchical structure, characteristics and working process are analyzed, which is very significant and meaningful for the further multi-disciplines research of management control; finally, a real-life case study is given to further discuss, illustrate and validate some results of this research.
引文
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