外文翻譯--英國保險(xiǎn)行業(yè)的組織結(jié)構(gòu)和內(nèi)部控制（節(jié)選）

1、<p>　　中文4200字,2500單詞，14000英文字符</p><p>　　出處：Hilary Ingham. Organisational Structure and Internal Control in the UK Insurance Industry[J]. Service Industries Journal, 1991, 11(4):425-438.</p><p

2、>　　Organisational Structure and Internal Control in the UK Insurance Industry</p><p>　　HILARY INGHAM</p><p>　　A significant body of literature supports the superiority of the multidivisional

3、organisational structure for the management of a diversified enterprise. However recent research has cast doubt on the widespread existence of optimally organised multidivisional firms and has suggested that, in practice

4、, what is observed is a hybrid type of administrative structure. This paper focuses on the extent and nature of divisionalisation within UK insurance companies. Such companies are of particular inter</p><p>

5、　　Regulatory changes have radically altered the nature of financial service provision in the UK. In the wake of liberalisation many financial service companies have diversified into new areas which have tended, for the m

6、ost part, to be related to their primary line of business. Recourse to the work of Channon [1973] suggests that a policy of diversification may weU render companies' administrative structures obselete thus necessitat

7、ing organisational change. Although much research has been conduct</p><p>　　Hilary Ingham: Manchester School of Management, UMIST, Manchester M601QD, UK.</p><p>　　The Service Industries Journal,

8、 Vol. 11, No.4 (October 1991), pp.425-438 PUBLISHED BY FRANK CASS, LONDON</p><p>　　Later the focus turns to the insurance industry. Thus, whilst many firms in the economy can be viewed as divisionalised, onl

9、y a sub-set of these operate within an optimal multi-divisional structure. This section highlights the stringent conditions for optimal divisionalisation and questions whether or not these are likely to be fulfilled with

10、in the insurance industry. Since the information required to ascertaiQ this is not available in published sources, the fourth section presents the results o</p><p>　　STRATEGY AND ORGANISATIONAL STRUCTURE<

11、/p><p>　　The seminal work on the linkage between a company's diversification strategy and the subseqent need for organisational change is that of Chandler [1962]. Subsequent work for UK manufacturing compan

12、ies is contained in Channon [1973].1 Using case histories of major US corporations, for example, Du Pont and General Motors, Chandler noted how technology driven diversification had caused radical changes in the nature a

13、nd scope of the companies* operations.2 Within a single product enterprise the unit</p><p>　　However, as companies diversified, the weaknesses of the U-form structure for the management of multi-product firm

14、s became apparent. Primarily, if a company is operating in more than one market, the diversity of information that the head office must absorb increases significantly. Within a U-form structure all decision making is ves

15、ted in top level management but bounded rationality will severely limit their effectiveness within a diversified company.3 Thus the inability of top management to han</p><p>　　A proposed solution to the prob

16、lem was the organisational innovation of the multi-divisional structure (M-form). This involves the decom- positioo of the company into a number of quasi-firms which are divisions of the organisation. Each division is or

17、ganised into functional areas; thus a M-form firm comprises a number of divisions each of which resembles a U-form firm. The efficiency advantages of such a structure are as follows. First, it facilitates the decentraUsa

18、tion of decision making; this</p><p>　　Of course the establishment of a two-tiered management structure creates an agency problem within the firm akin to that caused by the divorce of ownership from control

19、[Jensen and Meckling, 1976]. Control mechanisms are therefore necessary to minimise opportunistic Sehaviour on the part of divisional managers. Two such measures exist both of which link a divisional manager's perfor

20、mance to a remuneration system. First, an internal capital market can be created. Head office assumes the role of ca</p><p>　　Although Chandler's work was written over two decades ago its resurgence in t

21、he economics literature can be attributed to Williamson [1975,1979, and 1985]. Although his writings explore the many facets of market failure, one of his most researched contributions is his M-form hypothesis. This stat

22、es that:</p><p>　　The organization and operation of the large enterprise along the lines of the M-form favors goal pursuit and least cost behavior more nearly associated with the neoclassical profit maximisa

23、tion than does the U-form alternative.</p><p>　　Williamson, 1975, p. 150</p><p>　　Early empirical studies (see, for example, Armour and Teece, 1978 and Steer and Cable, 1978) were supportive of

24、the superior performance achieved by M-form firms. More latterly however, certain studies [Cable and Dirrheimer, 1983 and Cable and Yasuki, 1985] have failed to find positive performance effects.4 Furthermore Hill [1985]

25、 and Hill and</p><p>　　Pickering [1986] provide eiddence which suggests that the existence of optimaliy organised M-form firms is rare. In particular tfcey note the unwillingness of top management to decentr

26、alise decision making and their failure to implement the necessary control systems.5 Thus it would appear that the optimal M-form company is rare. If a suboptimal hybrid is, in actuality, the dominant organisational form

27、 then it can no longer be assumed that this divisionalised form of enterprise enjoys the efficie</p><p>　　OPTIMAL DIVISIONALISATION AND THE INSURANCE INDUSTRY</p><p>　　Insurance business in the

28、UK is conducted within a wide spsctmm of business organisations. For the UK registered companies whose major line of business is the provision of insurance two legal forms exist. Proprietary companies distribute profits

29、to their shareholders whilst in the mutual companies profits are distributed amongst the (wEtla profits* policy holders. However insurance business is also conducted within a variety of other business organisations. Many

30、 other financial service companies</p><p>　　Although the strategy structure link has been subject to much examination in the case of manufacturing, far less research has been conducted on the service industr

31、ies despite their increasing prevalence in the UK economy.7 For the insurance companies the only major existing work is that of Channon [1978] which was conducted over a decade ago. For the twenty-three insurance compani

32、es which he studied, Channon noted the slow development of product and geographic diversification. He identified the </p><p>　　Since deregulation diversification has increased though most companies have tend

33、ed to enter other financial service markets; either via related products or via geographical expansion. Such a diversification strategy is consistent with the work of Luffman and Reed [1984] who note that firms tended to

34、 move through the single-dominant-related- unrelated product spectrum rather than making a quantum change. Given that at the time of Channon's study the majority of companies had only diversified to t</p><

35、p>　　the identification of separable economic activities within the firm;</p><p>　　according quasi autonomous standing (usually of a profit centre nature) to each;</p><p>　　monitoring the effi

36、ciency performance of each division;</p><p>　　awarding incentives;</p><p>　　allocating cash flows to high yield uses;</p><p>　　performing strategic planning (diversification, acquis

37、ition, and related activities) in other respects.</p><p>　　Thus the observable pattern of diversification which has occurred within the insurance industry suggests that these organisations may differ markedl

38、y from the textbook conglomerate to which Williamson's work refers. In this respect insurance is not unique, the degree of diversification of many of the UK manufacturing companies is limited. It is, therefore, appos

39、ite to question how applicable a M-form organisational structure is for such companies since, if such divisionalisation is only feasible</p><p>　　One problematic area is the relatedness of the companies* act

40、ivities which will tend to cause the volume of inter-divisional transfers to be high [Umapathy, 1979]. The linkage between endowment mortgages and estate agency provides one such example. However, once interdivisional tr

41、ansfers take place, the related issue of transfer pricing moves to the fore since the final price decided will be a revenue to the supplying division and a cost to the receiving division. Referring to the first two cond&

42、lt;/p><p>　　Of course such a problem extends beyond inter-divisiosna! transfers since internal charging systems are also necessary when certain services are subject to central provision [Radner, 1986]. The cost

43、 allocated to the divisions for these services also affects the divisional managers1 ability to maximise their individual local profit. Divisional autonomy is also reduced if the purchase of a good or service is mandated

44、 to be internal. If a divisional manager can obtain a better price by purchasing e</p><p>　　Thus the crucial question that must be addressed is whether internally determined prices are likely to be consisten

45、t with profit maximisation for the individual divisions concerned. Note that in order for the system to be viewed as equitable by all the divisional managers party to any transaction the achievement of joint profit maxim

46、isation will not suffice since the normal expectation is that these managers will be evaluated on the basis of individual peformance.</p><p>　　There are differing possible solutions to this problem [Eccles,

47、1985]. First, if an external market exists for the good or service, the problem is lessened since shadow prices cao be imputed to the divisions. However, for many internal transactions, no external market exists and such

48、 information is, thus, unavailable. If this is the case one possiblity is that the final price cam be determined via bargaining between the divisions concerned. Clearly the final outcome depends on the bargaining str<

49、/p><p>　　Alternatively head office could mandate that all internal traesactions be priced at full cost. Io this instance the selling division must be designated as a cost centre hence violating another conditio

50、n for optimal divisionalisation. Finally a dual pricing system could be adopted such that the selling division receives a market price whilst the receiving division pays ftill cost; the revenue discrepancy is then borne

51、at head office level. Of course this medianism still requires that a shadow pri</p><p>　　Thus the choice of any internal charging system radically affects whether or not a company can be broken down into a n

52、umber of autonomous profit centres. If the decomposibility requirement cannot be met because of inter-divisional transfers the resulting organisational structure is not pure M-fonn. Even if this requirement is satisfied,

53、 further problems can be present which also prevent a firm from achieving true M-form status. These concern the internal control systems. Thus if divisional manag</p><p>　　SURVEY RESULTS</p><p>

54、　　This section presents the results of a questionnaire which was designed to investigate the existence and nature of divisionalisation amongst companies operating in the insurance industry. All companies registered for c

55、onducting insurance business were included in the survey. At the time of mailing, June 1989, one hundred and seventy companies were so registered. The choice of this broad sample base was twofold.</p><p>　　英

56、國保險(xiǎn)行業(yè)的組織結(jié)構(gòu)和內(nèi)部控制</p><p>　　HILARY INGHAM</p><p>　　大量文獻(xiàn)支持多元化企業(yè)的管理應(yīng)優(yōu)先采用多部門組織結(jié)構(gòu)的觀點(diǎn)。然而，最近的研究對(duì)經(jīng)過最優(yōu)化組織的多部門公司的廣泛存在性表示懷疑，并認(rèn)為實(shí)際中所觀察到的其實(shí)是一種混合型行政管理結(jié)構(gòu)。本文主要研究的是英國保險(xiǎn)行業(yè)中分部管理體制的內(nèi)涵和外延。對(duì)此類企業(yè)特別感興趣的原因有二。首先，組織結(jié)構(gòu)的變化是最近

57、發(fā)生的，其次，該行業(yè)公司傾向于在眾多相關(guān)商業(yè)領(lǐng)域經(jīng)營。本文結(jié)論支持了混合型結(jié)構(gòu)是最為普遍的觀點(diǎn)，因?yàn)橐延凶C據(jù)顯示分部管理體制企業(yè)往往是次佳的。</p><p>　　英國政策法規(guī)的變化徹底改變了金融服務(wù)條款的性質(zhì)。自由化后，許多金融服務(wù)公司向諸多籌謀已久的新領(lǐng)域開展多元化投資，這些行業(yè)大多與他們?cè)械闹鳡I產(chǎn)業(yè)相關(guān)。根據(jù)Channon [1973]的研究，多元化經(jīng)營政策可能會(huì)淘汰企業(yè)原有的行政管理結(jié)構(gòu)，從而迫使部門組

58、織發(fā)生變革。盡管對(duì)制造業(yè)中的企業(yè)戰(zhàn)略與結(jié)構(gòu)聯(lián)動(dòng)性已經(jīng)做了許多研究，但就服務(wù)業(yè)中的這種情況仍缺乏證據(jù)。本文將討論金融服務(wù)業(yè)的一個(gè)細(xì)分市場——保險(xiǎn)業(yè)中的企業(yè)戰(zhàn)略與組織結(jié)構(gòu)的關(guān)系。下文章節(jié)將討論多元化經(jīng)營與組織結(jié)構(gòu)間的理論關(guān)系?，F(xiàn)有的關(guān)于多部門結(jié)構(gòu)假定優(yōu)越性的實(shí)證研究也將在討論范圍之內(nèi)。</p><p>　　接下來重點(diǎn)將轉(zhuǎn)向保險(xiǎn)行業(yè)。由此，盡管有時(shí)許多公司在經(jīng)濟(jì)意義上可以視為是多元化經(jīng)營的，但只有其中一部分是在一個(gè)最優(yōu)

59、的多部門結(jié)構(gòu)中運(yùn)營。這一部分強(qiáng)調(diào)了最優(yōu)多元化的嚴(yán)格條件和其在保險(xiǎn)業(yè)中是否廣泛存在的問題。由于難以在公開出版資源中獲取證實(shí)這一問題所需的信息，因此本文第四部分提供了一份問卷的調(diào)查結(jié)果。該調(diào)查不僅包括了關(guān)于多元化經(jīng)營和組織結(jié)構(gòu)的基本問題，而且闡明了樣本公司的內(nèi)部管理和運(yùn)行的控制系統(tǒng)。因此這一調(diào)查結(jié)果反映的關(guān)于多元化企業(yè)管理的情況比迄今為止所有相關(guān)研究都要精確得多。從而我們有可能弄清最優(yōu)多元化經(jīng)營的條件是否可以達(dá)成的問題。</p>

60、<p><b>　　戰(zhàn)略和組織結(jié)構(gòu)</b></p><p>　　Chandler [1962]對(duì)企業(yè)多元化戰(zhàn)略和伴生的組織變革需求間的關(guān)系做了重要研究。Channon [1973]進(jìn)一步對(duì)英國制造企業(yè)的情況進(jìn)行了研究?；趯?duì)主要美國企業(yè)的案例分析，例如杜邦和通用汽車，Chandler認(rèn)為技術(shù)驅(qū)動(dòng)的多元化戰(zhàn)略將徹底改變企業(yè)的經(jīng)營性質(zhì)和范圍。在單一產(chǎn)品企業(yè)中，單一的組織結(jié)構(gòu)（U型結(jié)

61、構(gòu)）在實(shí)際經(jīng)營中是較為普遍的行政管理體系。因此，這類公司的結(jié)構(gòu)是根據(jù)一些關(guān)鍵功能部門來確定的：如市場，人事，金融等。這種結(jié)構(gòu)的優(yōu)點(diǎn)在于可以獲得專業(yè)化分工優(yōu)勢[Smith, 1937]。</p><p>　　然而， 隨著公司經(jīng)營的多元化，多產(chǎn)品企業(yè)管理中所采用的U型結(jié)構(gòu)逐漸開始顯露出不足。首先，如果企業(yè)在不止一個(gè)市場領(lǐng)域經(jīng)營，信息的多樣性將顯著增加，而這些眾多的信息公司總部必須吸收。在U型結(jié)構(gòu)下，所有決策都由管理高

62、層做出，然而多元化企業(yè)高層的有限理性又會(huì)極大限制他們的效率。因此，管理高層在處理信息流上的不足可能會(huì)導(dǎo)致因優(yōu)先考慮決策而忽視企業(yè)戰(zhàn)略的問題。</p><p>　　針對(duì)該問題的一個(gè)解決方案是進(jìn)行多部門（M型）組織結(jié)構(gòu)革新。這涉及到將原有企業(yè)分解為若干準(zhǔn)公司的問題，這些準(zhǔn)公司成為新組織的部門。每個(gè)部門負(fù)責(zé)相應(yīng)的功能領(lǐng)域。因此，一家M型企業(yè)包括諸多分部門，每個(gè)分部門都類似于一個(gè)U型公司。該結(jié)構(gòu)的效率優(yōu)勢如下。首先，這有

63、利于分散決策，可以緩解有效理性的負(fù)面影響。日常經(jīng)營決策交給部門經(jīng)理使得管理高層可以專注于全球或是企業(yè)整體范疇上的事務(wù)。此外，企業(yè)分部能使得高層更為便利地獲取各類信息。各類部門的成立也讓企業(yè)各組成部分的績效一目了然。</p><p>　　當(dāng)然雙重管理結(jié)構(gòu)的構(gòu)建也帶來了一個(gè)公司內(nèi)代理問題，類似于分割對(duì)所有權(quán)的控制所造成的影響[Jensen and Meckling, 1976]?？刂茩C(jī)制是有必要的，它能減少部門經(jīng)理的

64、機(jī)會(huì)主義行為。就此有兩套應(yīng)對(duì)措施，兩者都將部門經(jīng)理的表現(xiàn)與薪酬體系掛鉤。首先，可以建立一個(gè)內(nèi)部資本市場?？偛繐?dān)任資本分配者的角色，對(duì)不遵循公司政策的部門經(jīng)理少分配資金。內(nèi)部資本市場取代外部資本市場來提供資金。由于公司內(nèi)外部的信息部隊(duì)稱，內(nèi)部市場可能會(huì)更有效率，也就是說企業(yè)內(nèi)部資金配置比通過外部市場配置將更有信息優(yōu)勢。此外，將部門經(jīng)理的工資直接與他們部門的表現(xiàn)掛鉤可以約束其機(jī)會(huì)主義。Baiman and Demski [1980]列舉了該

65、方案的具體例子。</p><p>　　盡管Chandler的研究是在二十多年前做的，但其在經(jīng)濟(jì)學(xué)文獻(xiàn)中復(fù)興得歸功于Williamson[1975,1979, and 1985]。盡管他的著作研究了市場失靈的諸多層面，但其貢獻(xiàn)最大的研究之一卻是他的M型結(jié)構(gòu)假說。援引如下：</p><p>　　相比采用U型結(jié)構(gòu)的企業(yè)，采用M型結(jié)構(gòu)的大型企業(yè)其組織和經(jīng)營方式更有利于實(shí)現(xiàn)其目標(biāo)，能使其成本性態(tài)更符

66、合新古典主義利潤最大化的觀點(diǎn)。——Williamson, 1975, 第150頁。</p><p>　　早期的實(shí)證研究（例如Armour和Teece, 1978 及Steer和Cable, 1978）支持了M型結(jié)構(gòu)企業(yè)能取得更優(yōu)表現(xiàn)的觀點(diǎn)。然而，更新的某些研究[Cable和Dirrheimer, 1983及Cable和Yasuki, 1985]卻未能發(fā)現(xiàn)正績效現(xiàn)象。此外，Hill [1985]及Hill和Pick

67、ering [1986]的研究證明經(jīng)過最優(yōu)組織的M型公司是極少的。他們特別指出管理高層并不愿意分散決策權(quán)，也難以落實(shí)必要的控制系統(tǒng)。因此，就會(huì)出現(xiàn)最優(yōu)M型公司十分稀少的現(xiàn)象。如果次優(yōu)的混合型結(jié)構(gòu)是主流的組織形式，事實(shí)上的確如此，那么就不能再假定多部門形式所獲得的效率優(yōu)勢來自于純M型結(jié)構(gòu)了。因此接下來的部分將討論最優(yōu)事業(yè)部制的必要條件和關(guān)于保險(xiǎn)行業(yè)公司能達(dá)成多少此類條件的調(diào)查。</p><p>　　最優(yōu)事業(yè)部制和保

68、險(xiǎn)業(yè)</p><p>　　英國的保險(xiǎn)業(yè)務(wù)由一系列商業(yè)機(jī)構(gòu)開展。在英國注冊(cè)的主營保險(xiǎn)業(yè)務(wù)的公司主要有兩種法律形式。股份保險(xiǎn)公司將利潤分配給股東，而互相保險(xiǎn)公司則將利潤分配給保單持有者。然而，各種各樣的其他商業(yè)機(jī)構(gòu)也開展著保險(xiǎn)業(yè)務(wù)。許多其他金融服務(wù)企業(yè)擁有自己的保險(xiǎn)公司；例如，艾比人壽由勞埃德集團(tuán)持有。一些非英國籍保險(xiǎn)公司則在英國設(shè)有子公司- Equity and Law由Compagnie du Midi持有。最后

69、，一些集團(tuán)的資產(chǎn)組合中包括有保險(xiǎn)公司的股份；Eagle Star是BAT的全資子公司。</p><p>　　雖然戰(zhàn)略與結(jié)構(gòu)的關(guān)聯(lián)性就制造業(yè)中的情況獲得過很多驗(yàn)證，但就服務(wù)業(yè)中的情況卻少有研究，盡管服務(wù)業(yè)在英國經(jīng)濟(jì)中的比重日漸提高。而就保險(xiǎn)公司中該問題目前已有的主要研究只有Channon [1978]的，而且已經(jīng)是十年前的。從23家他研究的保險(xiǎn)公司，Channon注意到了緩慢的產(chǎn)品發(fā)展和地域多元化。他認(rèn)為大型股份制

70、公司是最早的分散經(jīng)營者，盡管有些仍將主要業(yè)務(wù)維持某一特定細(xì)分市場。鑒于這種多樣化，一些保險(xiǎn)公司開始意識(shí)到他們?cè)械慕M織結(jié)構(gòu)已不再適宜。從歷史觀點(diǎn)說，綜合保險(xiǎn)公司已經(jīng)將其業(yè)務(wù)分為壽險(xiǎn)和非壽險(xiǎn)部門，兩者在兩半式組織結(jié)構(gòu)下管理。重組涉及建立自主產(chǎn)品和地域劃分，盡管自主性多少有些膚淺，因?yàn)榧瘓F(tuán)盈利能力部分取決于投資表現(xiàn)；因此投資管理是一個(gè)關(guān)鍵功能。</p><p>　　因?yàn)榉潘晒苤?，多元化?jīng)營有所增加，盡管大多數(shù)的企業(yè)之

71、前就已試圖進(jìn)入其他金融服務(wù)市場；要么通過關(guān)聯(lián)產(chǎn)品，要么通過地域擴(kuò)張。這種多元化戰(zhàn)略與Luffman和Reed [1984]的研究結(jié)果吻合，他們注意到公司變革沿著單一的——主導(dǎo)——關(guān)聯(lián)——無關(guān)產(chǎn)品的路徑，而非進(jìn)行一次量子聚變。鑒于在Channon所做研究的時(shí)期，絕大多數(shù)企業(yè)只將多元化進(jìn)行到主導(dǎo)產(chǎn)品的階段，進(jìn)入關(guān)聯(lián)產(chǎn)品領(lǐng)域的變革符合預(yù)期。然而這給構(gòu)建多部門結(jié)構(gòu)帶來了一些問題。援引Williamson [1975, 第149頁]，實(shí)現(xiàn)最優(yōu)多元

72、化的要求十分苛刻，因?yàn)樗枰?lt;/p><p>　　1.識(shí)別公司內(nèi)可分離的經(jīng)濟(jì)活動(dòng)。</p><p>　　2.給與各部門準(zhǔn)自治地位（通常是利潤中心的性質(zhì)）。</p><p>　　3.監(jiān)視每個(gè)部門的工作效率。</p><p><b>　　4.鼓勵(lì)創(chuàng)新。</b></p><p>　　5.分配現(xiàn)金流到高

73、收益項(xiàng)目</p><p>　　6.在其他方面實(shí)施戰(zhàn)略計(jì)劃（多元化經(jīng)營，收購及相關(guān)活動(dòng)）。</p><p>　　因此保險(xiǎn)行業(yè)內(nèi)可觀察到的多元化模式表明，這些機(jī)構(gòu)可能與Williamson在其研究中所提及的教科書般的綜合企業(yè)大為不同。從這個(gè)層面講，保險(xiǎn)業(yè)并不特別，許多英國制造業(yè)企業(yè)的多元化程度也有限。因此，M型組織結(jié)構(gòu)對(duì)這類企業(yè)的適用性就值得懷疑，因?yàn)槿绻@種多元化只適合單純的綜合性企業(yè)，那么

74、許多公司可能認(rèn)為他們的行政結(jié)構(gòu)對(duì)其組織而言是最優(yōu)的，但事實(shí)上并非如此。</p><p>　　一個(gè)存疑的地方是企業(yè)活動(dòng)的關(guān)聯(lián)性，這些活動(dòng)可能造成部門間資源的大量轉(zhuǎn)移[Umapathy, 1979]。壽險(xiǎn)抵押貸款和房產(chǎn)中介間的關(guān)聯(lián)就提供了一個(gè)這樣的例子。然而，一旦部門間的轉(zhuǎn)移發(fā)生，轉(zhuǎn)移價(jià)格的問題便首當(dāng)其沖，因?yàn)榇_定的最終價(jià)格會(huì)給供給部門帶來收益，而給接受部門帶來成本。上文列舉的實(shí)現(xiàn)最優(yōu)多元化所需要求中的前兩個(gè)條件是公

75、司可以分解為許多有一定自主權(quán)的利潤中心。但是任何部門間的轉(zhuǎn)移都會(huì)對(duì)一個(gè)以上其他部門的利潤造成影響。如果想讓部門經(jīng)理們覺得公平，轉(zhuǎn)移價(jià)格則必須符合部門利潤最大化的要求。</p><p>　　當(dāng)然這個(gè)問題超越了部門間轉(zhuǎn)移的范疇，因?yàn)楫?dāng)某些服務(wù)受中央規(guī)定約束時(shí)，內(nèi)部定價(jià)系統(tǒng)是必要的[Radner, 1986]。這些服務(wù)給一些部門帶來的成本也會(huì)影響到部門經(jīng)理自己個(gè)人收益的最大化。如果商品或服務(wù)的購買是強(qiáng)行內(nèi)部化的，那部門

76、的自主權(quán)也會(huì)受到削弱。如果部門經(jīng)理從外部購買可以得到一個(gè)更好的價(jià)格，但卻遭到公司總部的禁止，因?yàn)榻灰變?nèi)部化可使公司收益最大化，那部門經(jīng)理的自主權(quán)也便被削弱了。</p><p>　　因此，必須解決的關(guān)鍵問題是內(nèi)部定價(jià)是否與單個(gè)部門利潤最大化相一致。既然想讓各部門經(jīng)理都認(rèn)為內(nèi)部定價(jià)機(jī)制對(duì)任何一筆交易都是公平的，那么整體利潤最大化便難以實(shí)現(xiàn)。因?yàn)檎Ｇ闆r下對(duì)這些經(jīng)理的考評(píng)將以各自部門表現(xiàn)為基礎(chǔ)。</p>

77、<p>　　就該問題有多種可能的解決方案[Eccles, 1985]。首先，如果存在外部商品或服務(wù)市場，那問題就沒那么麻煩，因?yàn)橛白觾r(jià)格可以轉(zhuǎn)移給各部門。然而，對(duì)于許多內(nèi)部交易而言，并沒有那樣的外部市場，因此這類信息也是難以獲取的。如果是這種情況，一個(gè)可行的辦法是通過部門間議價(jià)確定最終價(jià)格。很明顯最終結(jié)果取決于各部門的議價(jià)能力，而鑒于內(nèi)部市場按買賣者數(shù)量來看可能很小，最終價(jià)格不太可能接近完全競爭條件下的價(jià)格。</p>

78、;<p>　　或者總部可以下令讓所有內(nèi)部交易都采用完全成本價(jià)。在此情況下，銷售部門必須被任命為一個(gè)成本中心，而這又違反最優(yōu)多元化的其他條件。最后雙重定價(jià)機(jī)制有可能被采用，這樣當(dāng)接受部門支付全部成本時(shí)，銷售部門能得到一個(gè)市場價(jià)；之后利差由總部承擔(dān)。當(dāng)然該機(jī)制仍要求估算反映外部市場價(jià)格的影子價(jià)格。</p><p>　　因此任何內(nèi)部定價(jià)系統(tǒng)的選擇都會(huì)從根本上影響一家公司是否能分解為若干自主利潤中心。如果由

79、于部門間轉(zhuǎn)移使得可分解性要求難以滿足，那么組織結(jié)構(gòu)也就不會(huì)是純M型。即使這一要求被滿足，也會(huì)出現(xiàn)更深一步的問題阻礙公司達(dá)到真正的M型結(jié)構(gòu)狀態(tài)。這些關(guān)系到內(nèi)部控制系統(tǒng)。因此如果部門經(jīng)理沒有被監(jiān)管，也沒有收取報(bào)酬——在個(gè)人方面通過他們的薪水，在部門方面通過資本配置——因此將該公司視為M型的認(rèn)識(shí)不正確的。然而，相對(duì)上文所討論的問題，這是一個(gè)不同的問題。部門間的相互依賴意味著M型結(jié)構(gòu)無法建立，但是有效控制系統(tǒng)的缺失意味著公司已經(jīng)無法有效運(yùn)行M型