中国企业背景下责任制内部结构分析

基于国内外学者对企业责任制内部结构的研究成果,采用开放式问卷调查、焦点小组讨论、预试等方法确定企业责任制内部结构调查问卷,利用来自全国不同地区的312份有效样本的数据进行探索性因素分析和验证性因素分析。结果显示:基于中国社会和文化背景编制的企业责任制内部结构调查问卷具有较好的信度和效度;中国企业背景下责任制的内部结构主要包括责任环境、责任体系、控制与支持、奖惩机制4个维度。最后提出企业责任制建设的思路及后续的研究方向。

Structure of Accountability System in China's Business Context

Based on the domestic and overseas research on enterprise's accountability system,this paper constructs the questionnaire for accountability system of China's enterprise through open questionnaire,focus group discussion and pilot study.Then using the data of 312 valid samples from different regions in China,it makes the analysis of exploratory factor and confirmatory factor.The results show as follows:the above questionnaire has high validity and reliability;the accountability system is constituted by four dimensions,namely accountability environment,responsibility system,control and support system,and reinforcement or punishment mechanism which includes l8 competent factors.Finally,it puts forward the construction idea about accountability system and research directions.