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受成本控制思维的制约,绝大多数中小企业都采用了以大股东为主导的“独裁式”治理模式,经营权与所有权的“大一统”无疑将职业经理人完全排斥在公司决策之外,名为副总经理、实为“高级办事员”的不在少数。客观地讲,这种治理模式尽管有助于提高市场反应速度,但也加大了中小企业患上决策失误、内控失调等疑难杂症的风险。另一方面,如果中小企业效仿成熟大公司建立起由股东会、董事会、监事会、经理层构成的完备治理架构,又会导致其“船小好调头”的竞争优势丧失殆尽,从而患上臃肿而迂腐的“大企业病”。结合多年的管理咨询经验,笔者以为,要提升治理效率,中小企业应正视自身所处的发展阶段和面临的管理主题,建立起以“规范化的授权体系、程序化的决策体系、股权化的激励体系、项目化的管理体系”为主导的“四位一体”的治理框架。
Constrained by cost control thinking, the vast majority of SMEs have adopted a “dictatorship ” mode of governance dominated by large shareholders, franchise and ownership “unification ” undoubtedly completely exclude professional managers in the company Outside the decision-making, known as the deputy general manager, in fact, “senior clerk ” is not a minority. Objectively speaking, although this mode of governance helps to improve the market response speed, it also increases the risk of small and medium-sized enterprises suffering from misconduct such as policy-making mistakes and internal control disorders. On the other hand, if small and medium-sized enterprises follow the example of mature large companies to establish a complete governance structure composed of shareholders, board of directors, board of supervisors and managers, they will also lose their competitive advantages of “ On the bloated and pedantic ”big business disease “. Combined with years of management consulting experience, I believe that to improve the efficiency of governance, SMEs should address their own stage of development and the management of the face of the theme of the establishment of ”standardized authorization system, the program of decision-making system, the share of the Incentive system, project management system “as the leading ” four in one "governance framework.