企业能力是家族制民营企业转型的关键。从供给主体看,企业能力可以分为企业家个人能力、组织能力,企业家能力是组织能力的源泉,组织能力是企业家能力的有效补充。不同的组织治理模式构成不同的企业能力供给主体,实现企业能力提升,满足企业需求。创立初期的业主型企业,主要依靠的是企业家个人的能力来引导企业的发展。随着企业的发展,企业逐步演化到折中型、现代企业等治理模式,形成网络、制度、治理等组织能力,弥补企业家能力的不足。%the construction of enterprise capabilities and its evolution are the key of private family enterprise transformation. Analysis from the main supply body, the enterprise capabilities can be divided into individual entrepreneur's capability and organizational capability, in which individual entrepreneur's capability is the source of organizational capabilities. In different stages of development, an enterprise forms different corporate governance models which provide different supply main bodies of enterprise capacity, so as to meet the corresponding enterprise capacity requirements. In the initial stage of private family enterprise, it mainly relies on the ability of individual entrepreneurs to guide the development of enterprises. With the growing and expansion of enterprises, enterprises gradually evolve to compromise type, modern corporate governance, in which they form organizational capabilities such as network, institutional, governance to make up for the lack of individual entrepreneur's capabilities.
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China