伴随着全球经济的持续低迷以及国家经济结构的转型调整，经济运行压力不断 增大。同时，随着人口红利的持续减弱，企业的经营成本在不断上升。在此背景下， 如何激发员工在企业内部二次创业的激情，进一步增强企业员工归属感和主人翁意 识，降低企业运营成本，并通过良好的经营模式和激励机制设计，真正将人才作为 促进企业发展的核心要素，充分调动员工的工作积极性，促使员工从“为老板干” 到“为自己干”转变，进而提高企业的经济效益和市场竞争力，这成为当前摆在所 有企业面前的课题。 本文首先通过对阿米巴经营理论和实践最新成果进行总结和梳理，并在此基础 上以RK公司为主要研究对象，从RK公司的发展现状、存在的问题出发，提出破 解当前困境所采取阿米巴经营模式的必要性。然后根据RK公司产品实际进行了阿 米巴经营模式的设计及构建，通过组织划分、内部交易模式、独立核算体系和委托 经营模式四个维度搭建了RK公司阿米巴经营体系，并明确了公司以及阿米巴的权 利与义务，并在此基础上建立了RK公司阿米巴的经营利润分享、虚拟股权及持股 计划的激励机制。再次通过对RK公司实施阿米巴经营模式后所取得的效果进行了 分析，并分析指出了当前阿米巴经营模式所存在的问题和待改进之处。最后，从信 息化基础建设、强化独立经营意识、加大领导力培养力度和构建阿米巴经营绩效评 价体系四个方面提出了后续RK公司阿米巴经营模式的改进对策。 本文通过文献查阅和实地调研的方法，深入研究分析了RK阿米巴经营模式的 实践应用，进一步丰富了阿米巴经营的理论内涵，同时提出了RK公司阿米巴经营 模式的后续改进对策建议。在实践应用方面，通过引入类似合伙人的激励模式与阿 米巴模式相结合，解决了国内实践中的调动员工积极性的问题，这为很多同类企业 在实践阿米巴经营模式时提供了经验参考和借鉴。 关键词：阿米巴独立经营内部交易激励机制改进对策 RESEARCHONDESIGNANDIMPROVEMENT OFAMOEBAMANAGEMENTMODELOFRK COMPANY ABSTRACT Withthecontinuousglobaleconomicdownturnandtherestructuringofthe nationaleconomicstructure,thepressureofeconomicoperationisincreasing.Atthe sametime,withthecontinuedweakeningofthedemographicdividend,theoperating costsofenterprisesarerising.Inthiscontext,howtostimulatethepassionofthe employeestostartanewbusinessintheenterprise,furtherenhancethesenseof belongingandthesenseofownershipoftheemployees,andreducetheoperatingcosts oftheenterprise,andthroughthedesignofagoodbusinessmodelandincentive mechanism,trulyregardtalentsasthecoreelementstopromotethedevelopmentof enterprises,fullymobilizetheworkenthusiasmofemployees,andpromotethe transformationofemployeesfrom"workingfortheboss"to"workingforthemselves", soastoimprovetheeconomicefficiencyandmarketcompetitivenessofenterprises, thishasbecomethecurrentissueinfrontofallenterprises. Firstly,thispapersummarizesandsortsoutthelatestachievementsinthe managementtheoryandpracticeofAmoeba,andonthisbasis,RKcompanyistaken asthemainresearchobject,startingfromthecurrentsituationandexistingproblemsof RKcompany,thenecessityofadoptingthemanagementmodeofAmoebatosolvethe currentpredicamentisputforward.Then,accordingtoRk'sproducts,wedesignedand constructedthebusinessmodelofAmoeba,throughtheorganizationdivision,internal tradingmodel,independentaccountingsystemandcommissionedbusinessmodelfour dimensionstobuildanRKcompanyAMEBAbusinesssystem,andcleartherightsand obligationsofthecompanyandAmoeba,andonthisbasisestablishedRKcompany AMEBA'soperatingprofitsharing,virtualequityandstockownershipplanincentive mechanism.AgainthroughtheimplementationofRKcompanyAMOEBAbusiness modelanalysisoftheresultsachieved,andanalysisofthecurrentAMOEBAbusiness modeloftheproblemsandtobeimproved.Finally,fromthefouraspectsof informationinfrastructureconstruction,strengtheningthesenseofindependent management,strengtheningtheleadershiptrainingandbuildingthemanagement performanceevaluationsystemofAMEBA,thispaperputsforwardsome countermeasurestoimprovethemanagementmodeofAmebaoffollow-upRK company. Thispaper,bymeansofLiteratureReviewandfieldresearch,makesanin-depth studyonthepracticalapplicationofRKamebabusinessmodel,whichfurtherenriches thetheoreticalconnotationofAMOEBA'sbusiness,atthesametime,thispaperputs forwardsomesuggestionsonhowtoimprovethemanagementmodeofAmipaofRK company.Inthepracticalapplication,throughtheintroductionofsimilarpartner's incentivemodelandthecombinationoftheamoebamodel,theproblemofmobilizing theenthusiasmofemployeesindomesticpracticewassolved,thishasprovidedthe experiencereferenceandthereferenceformanysimilarenterpriseswhenpracticing themanagementpatternofAmoeba. KEYWORDS：AMOEBAIndependentoperationInsidertradingChangein incentivesImprovedgame 目录 1绪论...................................................................................................1 1.1研究背景.................................................................................................................1 1.2研究意义.................................................................................................................2 1.2.1理论意义......................................................................................................2 1.2.2实践意义......................................................................................................2 1.3国内外研究综述....................................................................................................3 1.3.1国外研究综述..............................................................................................3 1.3.2国内研究综述..............................................................................................3 1.3.3文献评述......................................................................................................5 1.4研究内容.................................................................................................................6 1.5研究方法.................................................................................................................7 1.6创新之处.................................................................................................................8 2基本概念和理论基础........................................................................9 2.1责任会计基本理论.................................................................................................9 2.1.1责任会计的定义..........................................................................................9 2.1.2责任会计的内容..........................................................................................9 2.1.3责任会计与划小核算单位.........................................................................9 2.2阿米巴及阿米巴经营..........................................................................................10 2.2.1阿米巴的定义............................................................................................10 2.2.2阿米巴经营的核心....................................................................................11 2.3价值链及核算方式..............................................................................................12 2.3.1价值链的构成及划分...............................................................................12 2.3.2单位时间核算方法...................................................................................14 2.4员工激励相关理论..............................................................................................14 3RK公司经营发展现状及存在的问题.............................................15 3.1RK公司的基本经营情况及发展现状...............................................................15 3.1.1基本概况及组织架构...............................................................................15 3.1.2经营情况及发展战略...............................................................................17 3.2RK公司经营发展所面临的问题分析...............................................................19 3.2.1市场客户意识偏弱，产销环节沟通不畅.............................................19 3.2.2强计划调度的方式不能支撑多产品需求.............................................20 3.2.3研发能力有待突破，做精产品亟待加强.............................................21 3.2.4人才结构性问题突出，人员积极性不足.............................................22 3.3RK公司阿米巴经营变革的必要及可行性分析.............................