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    題名: 當代中國商管議題之整合研究-子計畫四：大陸民營企業成本管理、績效管理與獎酬管理之研究
    其他題名: The Studies of Cost Management, Performance Management, and Compensation Management for Chinese Private Companies
    作者: 吳安妮;郭翠菱;劉俊儒;黃政仁
    貢獻者: 國立政治大學會計學系
    行政院國家科學委員會
    關鍵詞: 中國;商管;民營企業;成本管理;績效管理;獎酬管理
    Cost management;performance management;compensation management;Chinese private companies
    日期: 2011
    上傳時間: 2012-06-26 14:58:27 (UTC+8)
    摘要: 自從 1978 年中國大陸改革開放後，在經濟方面造成極大的變化，根據富比 士雜誌預測中國大陸的國民生產毛額（GDP），將於2010 年超越日本，成為僅次 於美國的世界第二大經濟體。而大陸民營企業佔中國企業總戶達半數以上，到 2006 年底，大陸民營企業進出口總額高於中國成長率約23 個百分點，因此，大 陸民營企業已成為中國整體發展的核心與動力來源。 有鑑於大陸民營企業在大陸經濟發展扮演著重要角色，本研究團隊（四人） 於2010 年8 月至9 月赴大陸長三角進行歷時三週的實地訪談工作，根據針對大 陸民營企業的訪談結果發現：隨著大陸市場之擴大，大陸民營企業在技術上已不 斷地精進及創新，然而，本研究團隊也發現目前大陸民營企業普遍缺乏創新且整 合性的管理會計制度，因此，大陸民營企業若要維持長期的競爭優勢與永續經 營，則必要建立更健全的管理會計制度，此不僅訪談時，各公司皆有相同的看法， 且大陸之學術界也認識到此一現象，因而台灣的學者在此時，正是可以深入進行 研究與評估大陸民營企業實施管理會計制度之決定因素與影響情況之重要時刻。 根據過去文獻 (e.g. Lin and Wu 1998; Chow, Duh, and Xiao 2007; Lin, Lin, Song, and Li 2010) 與大陸實地訪談的結果顯示：成本管理、績效管理、與獎酬 管理等三大種類的管理會計制度乃大陸民營企業非常重視之制度，也為企業永續 經營的重要機制及獲取競爭優勢之有力工具。另外，根據中國國家統計局的資料 顯示，雙三角地區（長江三角洲與珠江三角洲）進出口貿易總額佔中國的比率已 高達60%以上，因此，本研究團隊擬以三年的長期時間，針對大陸經濟活動最熱 絡的雙三角地區，也是大陸民營企業之重鎮，瞭解民營企業中各不同類型之公司 的管理會計發展現況，且分年深入探討大陸民營企業有關之三個重要管理會計之 研究議題：成本管理、績效管理、與獎酬管理之相關議題。 茲將本研究各年中擬探討之研究主題與方向，茲分別說明如下： 1. 第一年之研究主題及方向 (1) 瞭解目前大陸民營企業運用成本管理制度的現況為何？ (2) 瞭解大陸民營企業目前在成本管理方面最關注之問題及最常採用之成 本管理技術。 (3) 發展一套適合大陸民營企業的成本管理機制之理論模式。 (4) 擬探討大陸民營企業成本管理制度之決定因素及不同族群之差異因素 為何？ (5) 擬瞭解不同的成本管理如何地影響公司之競爭優勢及經營績效。 2. 第二年之研究主題及方向 (1)瞭解目前大陸民營企業運用績效管理制度的現況為何？ (2)發展一套適合大陸民營企業的績效管理機制之理論模式。 (3)擬探討大陸民營企業績效管理制度之決定因素及不同族群之差異因素 為何？ (4)擬瞭解不同的績效管理制度對大陸民營企業實際績效之影響。 3. 第三年之研究主題及方向 (1) 瞭解大陸民營企業在獎酬管理制度方面之現況為何？ (2) 發展一套適合大陸民營企業的獎酬管理機制之理論模式。 (3) 擬探討大陸民營企業獎酬管理制度之決定因素及不同族群之差異因素 為何？ (4) 擬探討大陸民營企業獎酬管理制度對員工留任率、創新績效、與財務績 效之影響。
    After the reform and open policy since 1978, the economy of China resulted in significant changes. According to Forbes magazine prediction, China`s gross national product (GDP) will surpass Japan in 2010, becoming the second in the world. In addition, Private companies account for more than half of the numbers of company in China. The growth rate of total imports and exports of private companies is 23 percentages higher than national growth rate at the end of 2006. Therefore, the Chinese private companies have become the core and the sources of china economic development. Because of the important role played by Chinese private companies in China economic development, the research team had conducted a three-week interview in the Yangtze River Delta area, China, from August to September 2010. The interview results show that Chinese private companies have great improvements in technology and innovations continually while the expansion of China market. However, we also found that the current Chinese private companies generally lack an innovative and integrated management accounting system. Therefore, to maintain long-term competitive advantages and sustainable development, it is necessary to establish a sound management accounting system for Chinese private companies. Not only have the interviewees, academia in China also recognized this phenomenon. Hence, it is the right time for scholars in Taiwan to do in-depth studies to examine the determinants and impacts of management accounting system implementation for Chinese private companies. Based on prior literature (e.g. Lin and Wu 1998; Chow, Duh, and Xiao 2007; Lin, Lin, Song, and Li 2010) and the results of field interviews, cost management, performance management, and compensation management are not only the management accounting system that Chinese private companies had paid great attention, but also are important mechanisms for sustainable development as well as powerful tools to gain competitive advantages. Through the development of effective anagement accounting systems, companies can sustain competitive advantages. According to National Bureau of Statistics of China, the ratio of imports and exports of two triangular areas (the Yangtze River Delta and Pearl River Delta) in China has reached approximately 60% of nation’s total. Therefore, the research team intends to take three years to understand the development of management accounting system for different types of Chinese private companies in these two regions. We also want to discuss three important research issues: cost management, performance management, and compensation management for Chinese private companies in three years. The related topics and directions of study for each year are illustrated as followings: 1. The first year’s topics and directions are as followings: (1) This study will understand the practices of cost management for Chinese private companies. (2) This study will understand the most concerned issues about cost management and most used cost management techniques for Chinese private companies. (3) We will develop a set of theoretical foundation of cost management for Chinese private companies. (4) This study will investigate the influential factors of cost management for Chinese private companies and the differences among different groups. (5) This study will investigate the impacts of cost management on competitive advantage and operation performance for Chinese private companies. 2. The second year’s topics and directions are as followings: (1) This study will understand the practices of performance management for Chinese private companies. (2) We will develop a set of theoretical foundation of performance management for Chinese private companies. (3) This study will investigate the influential factors of performance management for Chinese private companies and the differences among different groups. (4) This study will investigate the impacts of performance management on competitive advantage for Chinese private companies. 3. The third year’s topics and directions are as followings: (1) This study will understand the practices of compensation management for Chinese private companies. (2) We will develop a set of theoretical foundation of compensation management for Chinese private companies. (3) This study will investigate the influential factors of compensation management for Chinese private companies and the differences among different groups. (4) This study will investigate the impacts of compensation management on competitive advantage for Chinese private companies.
    關聯: 應用研究
    學術補助
    研究期間:10001~ 10012
    研究經費:635仟元
    資料類型: report
    顯示於類別:[會計學系] 國科會研究計畫

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