由“个体主导”到“共享互动”:企业管理控制模式适应性衍化机制研究  

From Individual Leading to Shared Interaction:Research on the Adaptive Evolution Mechanism of Enterprise Management Control Mode

作　　者：张璐 王岩 王伟楠 张强 崔敏杰 Zhang Lu;Wang Yan;Wang Weinan;Zhang Qiang;CuiMinjie(School of Economics and Management,Inner Mongolia University of Technology;School of Economics and Management,Beijing University of Technology)

机构地区：[1]内蒙古工业大学经济管理学院 [2]北京工业大学经济与管理学院

出　　处：《南开管理评论》2025年第4期121-134,共14页Nankai Business Review

基　　金：国家自然科学基金项目(72262025);内蒙古自治区自然科学基金项目(2023QN07014);内蒙古自治区社会科学基金项目(2024QY05)资助。

摘　　要：企业如何协调组织各层级共同构建适配外部环境及发展战略的管理控制模式的问题一直悬而未决。本文以伊利集团为案例研究对象,借鉴基模理论思想探究管控战略制定与传输的微观机理,分析管控职能作用方式转变的过程机制,进而揭示企业管理控制模式构建与适应性衍化的内在路径。研究发现:(1)管理者个体层感知与理解外部情境变化后制定阶段性管控战略的过程是管理控制模式适应性变革的逻辑起点。(2)由高度控制的“单向传输”到低度控制的“共享互动”的跨层级沟通过程促使管理者个体层管控战略转化为组织层面的共享管控战略,推动组织层形成共同行动倾向,是管理控制模式成功变革的关键环节。(3)环境的变化及战略的适应性调整为管控机制及职能的调整提供了情境需求,促使组织层在管控机制规范下匹配行为模式以支撑管控职能作用方式转变,从而驱动管理控制模式由“控制主导型”到“探索、控制分离型”再到“探索、控制协调型”不断跳跃。研究结论为企业协调组织各层级成功实现管控模式适应性变革提供了理论支持和实践参考。The continuous adjustments in national policies,the ongoing iteration of technological structures,the increasingly diverse customer demands,and the frequent and rapidly propagating crises have disrupted the operational models and development paths on which enterprises rely for survival.To seize favorable opportunities and reverse adverse situations,many enterprises strive to focus on adaptive transformation in management control mode in response to internal and external contextual changes.By leveraging reliable institutions,established routines,and f lexible learning-oriented processes,they seek to enhance organizational execution and environmental adaptability.However,due to the organizational level's lack of understanding or recognition of the control strategies formulated by managers,a unified course of action cannot be established to support the successful transformation of management control modes.As a result,many enterprises face the dilemma of intending to implement change but struggling to execute it effectively.Therefore,exploring how enterprises can coordinate across organizational levels to jointly construct a management control mode that aligns with external environments and development strategies has become a topic of interest in academia and practice.A review of existing research reveals that scholars have explored the mechanisms of management control mode construction from perspectives such as organizational behavior,strategic management,and management accounting,emphasizing the driving role of internal and external environmental changes.They argue that managers should adopt adaptive thinking to adjust control modes to align with environmental changes and organizational strategies,thereby promoting sustainable enterprise development.However,current research has the following limitations:(1)Existing studies overly emphasize the behavioral normative logic of control mechanisms and the importance of different control functions in enhancing organizational capabilities,while rarely linking control mecha

关 键 词：管理控制模式 管理控制战略 基模理论 案例研究 

分 类 号：F272.3[经济管理—企业管理]