企业利润分配改革的系统动力学研究

利润是企业生存发展的核心内容,不管是企业管理层还是企业员工都与企业利润息息相关,都会对企业经营状况是盈余还是亏损投入极大的关注。而利润的分配也极大地影响着企业管理人员、研究人员的积极性,对增强企业的凝聚力有着至关重要的作用。针对一个具体的企业内部利润分配机制改革问题,采用系统动力学建模分析方法进行研究。首先对企业的发展历史和改革现状进行了描述,接着对企业与其下属事业部之间利润分配关系和事业部内部利润的形成和分配机制进行了分析,然后以其中的一个事业部为立足点运用系统动力学模型进行系统模拟和政策实验,最后提出了一系列有益的政策建议。

Research on System Dynamics of Enterprise Profit Distribution Reform

Profit is the core content for enterprise survival and development. Both the managers and employees are closely related to the enterprise profit, and they will pay great attention to the operating status of the enterprise (gain or loss). In addition, the profit distribution has great influence on enthusiasm of the enterprise managers and employees. The profit distribution plays a vital role in strengthening the cohesion of the enterprise. Therefore, the issue about the reform of profit distribution mechanism within a specific enterprise by using the system dynamics modeling was analyzed. Firstly, the enterprise''s development history and reform status were described. Then, the profit distribution between the enterprise and its business units was discussed, and the internal profit formation and profit distribution in the business units were analyzed. Take one of the enterprise business units as an example, a system dynamics model was established for systematic simulation and policy experiments. Finally, a series of useful policy recommendations were proposed.