组织设计、管理控制系统与财权制度安排

(100037),,,,,,,,,,,,,,,,,,,,,,,,U(unitaryform)M(multidivisionalform),(flatstructure)(matrixstructure)MU,,,UM?51(),,,,,1998,200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.:,,:;:()()::,;,,,,:,(coordinationandcontrol),(information),,,(Radner,1993;Jensen&Meckling,1992;Hart&Moore,1999;Harris&Raviv,2000;),Radner(1993),,(),();,,(parallelprocessing)(),,U;,,(M)Jensen&Meckling(1992),,,,,;,,,,,,,,,Hart&Moore(1999)(authority),(coordinationactivities)(specializationactivities),,,,Harris&Raviv(2000)(OrganizationDesign),61,(Jensen&Meckling,1976),(,1945)(,1959),,(Williamson,1988),,,,(,1962);,,,200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,(),:,,,,,UM,,(Blau&Schoenherr,1971),,,(Child,1973),,Williamson(1975)UM,(productionfunction)(governancemechanism)M,(division),,,,,MU(),:(1),,,,Teece(2),,,,(JensenMeckling),,:,,,:,(operationactivities)(financeactivities),,;,,(),;(),,:(1),,,(71,,,,,()Teece(1981)Teece20,MM,(ROA)(ROE),M,,;,200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.);(2),,;(3),,,,,,:(1),M:,(2),,(),,:;,1.,,(),,,;,,,,,(,,),;,,,,,,MM,,()(),,,,,2.,,:(1),,,(;,,;),,,,(2),,,,,(),(3),,,,,();81200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.(),(),;,,,,,,,(,),,(4),,,,,,,,(5):,;,;,;,;,(HarperA.Roehm,LarryWeinstein&JosephF.Castellano,2000),,,,3.:(1);(2),,,;(3),,,(),()???,lu,:(1),;(2);(3):,,(),,,,,,,,,,,lv;;91lulv(delegationofauthority)(decentralizationofpower),,,,;,,;,;,,,200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,,,::(+)(+):(-)(-):(+)(-)()U?/?()?M/,?,();lw,,1.,,,(,2001)lx,:(1),,,,,(2),,,,,,,(),,,();(),,(3),,,,,,2.,,,,ly02lwlxly,(),;(),,:,;,,,;,,;,(,1997)(,,),,200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,6030;3060:,,,;,,3.,,,;,:(1),,,,,,,,,,(financialcontrolmodel),(2),,,(vertical)(horizontal)(mutil-businessesgroupconglomerate),,:,,(),,,:(strategicplanmodel);(strate2giccontrolmodel)(Goold&Campbell,1994),,();,,,,,(),,,,,();(),,,,,,,,,,,4.(goalcongruence),;,,,,,,,,,,12200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,,,(),,,:()()()():(1),,,,,(2),,(3),,,.1988.1995,..2002.,:.2001..:Child.1973.Predictingandunderstandingorganizationstructure.AdministrativeScienceQuarterly,18Hart&Moore.1999.Onthedesignofhierarchies.UniversityofChicagoGraduateSchoolofBusiness,workingpaperHarperA.Roehm,LarryWeinstein&JosephF.Castellano.2000.Managementcontrolsystems:HowSPCenhancesbudgetingandstandardcosting.JournalofManagementAccountingMiltonHarris&ArturRaviv.2000.OrganizationDesign.UniversityofChicago,workingpaperRndner.1993.TheOrganizationofDecentralizedInformationProcessig.Econometrica,61Sad&Stiglitz.1986.TheArchitectureofEconomicSystems:HierarchiesandPolyarchies.TheAmericanEconomicReview,7622200313©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.EnglishAbstractsofMainPapersWhatarethecharacteristicessence,basicfunctionsandboundaryoffinancialaccounting?GeJiashuInordertoindicatethecharacteristicessenceoffinancialaccounting,theauthorrecognizethatfinancialstatementsarethecentralfeatureoffinancialreportingandothermethodsofcommunicatinginformationsuchasnotestofinancialstate2ments,supplementaryschedulesandotherreportsaresecondarymeans.Anyitemrecognizedinthefinancialstatementsshouldmeetrecognitioncriteriaofdefinitions,measurability,relevanceandreliability.Accountingprocessesincludingmeasurement,recordingandreportingareallbasedonrecognition.Hence,theinformationfromfinancialstatementsmaybedescribedasshowingatrueandfairviewofthefinancialposition,performanceandcashflowofanentity.Thefundamentalfunctionsoffinancialaccountingareneitherintendedtoprovideprobablefutureinformationnortoproducenonfinancialinformation.Themainobjectiveoffinancialaccountingistoreflectthetruepictureoftheeconomicactivi2tiesandresultsofabusinessenterprisethroughfinancialstatements.Herecomestheconclusion:Asadiscipline,fi2nancialaccountingisahistoricalscience;asakindofpractice,financialaccountingisaninformativesystemwhichfunctionistoprovidehistoricalfinancialinformationofbusinessenterprises.OrganizationDesign,ManagementControlSystemandPropertyRightArrangementWangBin&GaoChenAnyorganizationcanptstaywithoutmanagementcontrolsystem.Thedivisionintoprofitorganizationandnot-for-profitorganizationhasnomeaning.Astoprofitorganization,itsmanagementcontrolsystemconsistsofoperatingcontrolandfinancialcontrol,withcleardifferencebetweenthem.Theestablishmentoffinancialcontrolsystemismoreeffectthanoperatingcontrolsystem.Thinkingaboutthefinancialcontrolsystemcharacteristicofenterprisedomesticandabroad,weregardthatcentralizedfinancialcontrolsystemandrelatedpropertyrightarrangementmaybethefirstselectionofen2terprisegroupfinancialcontrolmodelinChina.AnempiricalstudyonthemutualeffectbetweenCEOpspayandthefirmpsperformanceLiuBin,LiuXing,LiShixin&SimmonHoThispaperaimstoanalyzetheeffectoftheincentiveandrestrictivemechanisms,whichliesintheCEOpspaycontractinChineselistedfirms.Stepwiseregressionandrootanalysismethodsareadoptedinourempiricalstud