基于动态能力提升的组织结构再造与会计核算方法研究  

Research on Organizational Structure Reengineering and Accounting Method Based on Dynamic Capability Enhancement

作　　者：胡春晖[1] 徐国君[1] 安毅[1] 

机构地区：[1]中国海洋大学管理学院,山东青岛266100

出　　处：《当代财经》2016年第1期108-120,共13页Contemporary Finance and Economics

基　　金：国家社会科学基金后期资助项目"人本会计理论体系研究"(14FJY005)

摘　　要：企业动态能力提升的本质,是要求企业建构行为人能力发挥的"平台"(组织结构)的同时实现对每一个行为人行为贡献的准确核算。研究发现,组织结构演进的规律表明"碎片化"是市场选择的方向;动态能力提升需要企业建立以"企业提供资源,行为人运用智慧负债经营"为机理的面向顾客需求的完全"碎片化"的组织结构;在该组织结构下,"二元结构"借贷记账方法可以避免传统会计核算方法囿于其会计主体"一元化"而无法实现对每一个行为人进行核算的弊端;"二元结构"借贷记账方法通过建立行为人账户,在对行为束的行为成本和行为价值核算的基础上实现对单个行为人和企业整体的准确核算。由此,从"平台"提供和"意愿"激发两个方面完整搭建企业动态能力提升的微观基础。The nature of the enterprise dynamic capability enhancement requires the enterprise to construct a ＂platform＂ （organization structure） for the actor to play his roles, while at the same time to achieve the accurate accounting of behavior contribution of every actor. This study finds out that the evolution law of organizational structure shows that ＂fragmentation＂ is the direction chosen by the market. The dynamic capability enhancement requires that enterprises should construct an organization structure of full ＂fragmentation＂ to meet customers＇ needs; its mechanism should be ＂the enterprise provides resources, and the actor operates on borrowings with his wisdom＂ . In such structure, the ＂dual structure＂ debit-credit bookkeeping method can avoid the disadvantages of the traditional accounting method, which is not able to carry out accounting on every actor because it is confined by its centralized accounting entity. By opening the actor＇s account, the ＂dual structure＂ debit-credit bookkeeping method can achieve the accurate accounting of individual actor and the whole enterprise on the basis of accounting the behavior cost and behavior value of the behavior bunch. Thus, the microeconomic foundation for enterprise dynamic capability enhancement can be constructed from the two aspects of ＂platform＂ providing and ＂will＂ stimulating.

关 键 词：动态能力 组织结构碎片化 “二元结构”借贷记账法 行为束 行为价值 

分 类 号：F230[经济管理—会计学]