企业数字化转型与管理控制系统迭代——基于国家电网多维精益管理的探索性案例研究  

Enterprise Digital Transformation and Management Control System Iteration:An Exploratory Case Study Based on Multi-Dimensional Lean Management in the State Grid Corporation of China

作　　者：郎一罡 张守文 Lang Yigang;Zhang Shouwen

机构地区：[1]对外经济贸易大学国际商学院 [2]首都经济贸易大学会计学院

出　　处：《管理会计研究》2023年第6期60-67,共8页MANAGEMENT ACCOUNTING STUDIES

摘　　要：在数字经济时代,数据已经成为企业的战略资产,是企业实现创新发展的核心驱动力。企业管理控制体系的理论逻辑与工具方法应借助于数字技术与数字资产进行迭代升级。本文以国家电网多维精益管理为案例研究对象,从企业组织结构、经营分析、管控特性、管理工具和管理平台等方面,提出了现有企业管理控制体系迭代转型的五个理论命题。本文的研究结论能够为数字化背景中的企业管控模式提供创新型的理论指引和实操启示。In the era of digital economy,data has become the strategic assets of enterprises and the core driving force to realize innovation and development,and the theoretical logic and tools of the management control system should also be upgraded with the help of digital technology and digital assets.Taking the multi-dimensional lean management in the State Grid Corporation of China as the case,this paper puts forward five theoretical propositions for the iterative transformation of the existing management control system from the aspects of enterprise organizational structure,operational analysis,control characteristics,management tools and management plafom.The findings of this paper can provide innovative theoretical guidelines and practical insights for corporate management control system in the context of digitalization.

关 键 词：多维精益管理 管理控制系统 价值图谱 虚拟共享 

分 类 号：F426.61[经济管理—产业经济] TP399[自动化与计算机技术—计算机应用技术]