组织平台化视角下的管理控制适应性研究  

A study of the adaptability of management control from the perspective of organizational platform

作　　者：姚晓蓉[1] YAO Xiao - rong(Business School, Yancheng Teachers University, Yancheng 224007, Chin)

机构地区：[1]盐城师范学院商学院,江苏盐城224007

出　　处：《云南民族大学学报（哲学社会科学版）》2018年第3期114-119,共6页Journal of Yunnan Minzu University(Philosophy and Social Sciences Edition)

基　　金：江苏省社会科学基金"网络环境下企业创新行为与会计决策机制研究"(15GLB007);江苏高校哲学社会科学研究重点项目"基于企业知识产权运营视角的管理会计系统研究--以江苏高新技术企业为例"(2015ZDIXM011)阶段成果

摘　　要：平台思维不再是互联网行业的专用名词,它已经被运用到组织架构的设计中。很多传统企业组织结构向平台化转型过程中存在内部控制、内部资源配置、预算管理、绩效评价等方面的诸多不适应。为了有效地解好所存在的问题,基于平台型组织的特征有针对性地实施适合于不同商业模式和组织结构的内部控制措施、建立基于市场机制的内部资源配置控制机制、选择更有适应性的预算管理和绩效评价工具,以提高管理控制措施在组织平台化过程中的适应性。Platform thinking is no longer a special term in the Internet industry,because it has been used in the design of organizational structure. Many traditional enterprises cannot adapt well to the internal control,internal resource allocation,budget management and performance evaluation in the shift from an organizational structure to a platform. Based on the characteristics of the platform-based organization,this paper brings up some internal control measures suitable for different business models and organizational structures,and establishes a control mechanism for internal resource allocation based on the market mechanism. It concludes that more flexible budget management and performance evaluation tools can improve the adaptability of management control measures in the process of building an organizational platform.

关 键 词：组织平台化 管理控制 适应性 

分 类 号：F233[经济管理—会计学]