知识成本对分支机构纵向管控模式选择的影响研究——基于对上海市金字塔型国有控股集团的分析

摘要笔者以上海市金字塔型国有控股集团为样本,在控制了代理成本之后,对纵向分支机构管控的另一影响因素即知识成本进行了分析。通过对纵向管控链条上知识存量、知识转移以及二者之间关系的进一步分解,提出了适用于不同管控成本的、集权程度不同的3种纵向管控模式,并分别对其具体控制手段进行了总结。

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	李颖琦
	李静

关键词：知识成本纵向管控模式金字塔控股结构

Abstract： This paper analyzes the influence of knowledge cost on the choice of proper control modes within enterprise groups. Taking the state-owned groups with pyramidal structure in Shanghai as our sample, stripping away the agency costs which is another factor on the control cost of vertical branches management, we firstly decompose the knowledge cost into two parts: knowledge stock and knowledge transfer, then analyze the effects of them each separately and the relationship between them on levels of different longitudinal control chains. According to the analysis, we propose three corresponding modes with different centralization degrees and costs that can be applied to different longitudinal branches control, and summarize the specific management and control means for each mode.

Keywords： Knowledge Cost Longitudinal Control Mode Pyramidal Structure

收稿日期 2017-02-21; 接受日期 2017-02-21;

基金资助:上海市教委科研创新重点课题(13ZS136);全国会计科研课题(2015KJB029);财政部“全国会计领军(后备)人才(学术类)培养项目”

作者简介: 李颖琦(1976- ),女,河南平顶山人,博士,教授,硕士研究生导师,主要从事内部控制与审计研究;李静(1982- ),女,安徽淮北人,博士,讲师,主要从事会计与资本市场、内部控制研究。

引用本文:

李颖琦,李静.知识成本对分支机构纵向管控模式选择的影响研究——基于对上海市金字塔型国有控股集团的分析[J]. 经济经纬, 2017,1: 106-111

LI Ying-qi, LI Jing.The Influence of Knowledge Cost on the Selection of Control Mode for Longitudinal Branches——Based on State Owned Groups with Pyramidal Structure in Shanghai[J] Economic Survey, 2017,V34(1): 106-111

链接本文:

http://www.jjjw.org.cn/CN/ 或 http://www.jjjw.org.cn/CN/Y2017/V34/I1/106