摘要
经理人员的经验拐点使企业决策存在脱离实际的可能,现有的企业内部激励机制存在目标长远性与激励短期性之间的矛盾。同时,目前的公司治理结构大都立足于权力制衡,没有从决策效率的最优化来构筑其治理机制。在这种条件下,企业文化作为企业遗传惯例和默示知识的载体,可以在企业内形成一定的思维框架和评价参照系,成为一种企业集体行动的哈耶克自发秩序,保证企业经营的连续性。
The rigidity of manager＇s cognitive model and the contradiction between the enterprisers long-term objective and short-term stimulation system may make decisions out of reality. Meanwhile, the current corporate governance structure has rarely optimized from decision-making efficiency. Enterprise＇s culture, as the carrier of convention and tacit knowledge, has character of path dependence and can shape automatic system in corporation collectivity actions and keep the continuity of enterprise management.
出处
《上海立信会计学院学报》
2006年第2期34-40,共7页
Journal of Shanghai Lixin University of Commerce
关键词
文化治理
惯例
经验拐点
认知偏好
culture governance
tradition
experience inflexion
cognitive preference
