CAJ | 학술논문

近几年来，中国出现了研究和学习阿米巴经营模式的热潮，阿米巴经营是稻盛和夫在京瓷创造的一种经营模式．随后在很多企业都获得了空前的成功。本研究采用案例研究方法，以京瓷的阿米巴经营模式为基础，从企业内部产权界定的视角解释其内部激励及企业绩效机制．并提出了虚拟产权的概念。本研究最终得出结论．阿米巴经营模式是建立在企业内部虚拟产权的动态界定之上的，通过内部竞争市场机制、正式或非正式制度等进一步降低组织内部的交易成本和代理成本．并采用单位时间核算制确认内部虚拟产权收益．提高每个阿米巴组织预期收益的匹配度和时间效应．不断激发阿米巴组织领导和员工的努力水平．从而使得企业绩效最大化。通过本案例研究，能够清晰地揭示京瓷阿米巴经营机制的本质．进一步发展企业内部激励和绩效理论．并为本土企业更好地借鉴其模式创造价值。
근궤년래，중국출현료연구화학습아미파경영모식적열조，아미파경영시도성화부재경자창조적일충경영모식．수후재흔다기업도획득료공전적성공。본연구채용안례연구방법，이경자적아미파경영모식위기출，종기업내부산권계정적시각해석기내부격려급기업적효궤제．병제출료허의산권적개념。본연구최종득출결론．아미파경영모식시건립재기업내부허의산권적동태계정지상적，통과내부경쟁시장궤제、정식혹비정식제도등진일보강저조직내부적교역성본화대리성본．병채용단위시간핵산제학인내부허의산권수익．제고매개아미파조직예기수익적필배도화시간효응．불단격발아미파조직령도화원공적노력수평．종이사득기업적효최대화。통과본안례연구，능구청석지게시경자아미파경영궤제적본질．진일보발전기업내부격려화적효이론．병위본토기업경호지차감기모식창조개치。
The exogenous and endogenous theory of enterprise performance could be used to explain the factors affecting enterprise performance, but not deep enough. In recent years, a craze of studying and learning Amoeba operating model was set off in China. Amoeba operating is a business model of Kyocera corporation which was created by Inamori, hereafter have gained unprecedented success in many enterprises. With case study on the Amoeba operating model of Kyocera, explaining its internal incentive and corporate performance from the perspective of enterprise property rights defining, and proposed the concept of virtual property. The ultimate conclusion of this study is, Amoeba operating model is based on the dynamic arrangements of the enterprise virtual property rights. Through internal competition market, formal or informal institutional mechanisms, transaction costs and agency cost within the organization could be further reduced. On the other hand, virtual property income could be confirmed with unit time accounting, improving the matching degree and time effect of each Amoeba organization expected return, which can stimulate the efforts level of Amoeba organizations＇ leadership and the employee, so as to maximize enterprise performance. Through this study, we can clearly reveal the essence of Amoeba operating mechanism in Kyocera, and further develop the theory of enterprise internal incentive and performance, which could help the local enterprises better understanding the value creating mechanism of it.