阿米巴经营是一种企业经营管理模式，其核心理念是让企业员工参与到公司经营过程中，企 业与员工之间互相信任，从而使经营单位能够成为全员创造更大价值的命运共同体。由于阿米巴 经营模式在日本的成功运用，使得国内不少企业，在改善企业经营质量的过程中，加快了对相关 知识的学习和阿米巴经营模式引进。 本文采用了案例研究的方法，通过对特变新能源公司阿米巴经营管理模式应用情况的研究， 重点就企业运用阿米巴经营模式的效果进行了相关分析，首先通过内部组织结构划分与调整、经 营目标设置、独立核算原则、激励方案建立等环节构建阿米巴经营模式；其次通过明确阿米巴组 织岗位职责、经营指标具体分解落实、费用分摊规则等措施一步步将阿米巴经营模式推广应用； 最后通过对阿米巴经营模式在具体经营单元的应用效果分析，并对现存的问题提出相应的改进措 施和建议，进一步完善阿米巴经营模式在特变新能源公司的运用，为公司健康可持续发展提供相 应的支撑和保障。 本文旨在通过对阿米巴经营模式相关理论的研究，并结合具体企业引入阿米巴经营模式的实 践情况，分析出实践过程中产生问题的所在，就相应问题提出具体的解决措施和办法，帮助企业 持续提升经营的能力和企业经营质量。同时也希望借此机会，将研究的成果分享给更多的企业进 行参考和借鉴。 关键字：企业经营；阿米巴模式；独立核算；经营指标II Abstract Amoeba operation is a kind of enterprise operation management system. Its core idea is that the enterprise employees participate in the company's operation process, and the enterprise and employees trust each other. In addition, operating units can become a community of Shared future in which all employees create greater value. Due to the successful application of amoeba business model in Japan, many domestic enterprises have accelerated the learning of relevant knowledge and the introduction of amoeba business model in the process of improving the business quality. This paper adopts the method of case study to study the application of amoeba operation and management mode in TBEA new energy company. It is focuses on the effect of amoeba business model in the paper. Firstly, the amoeba business model is constructed by dividing the internal organizational structure and adjusting the business objective setting, establishing the independent accounting principle and the incentive plan. Secondly, the amoeba business model will be promoted and applied step by step by clarifying the operational indicators of amoeba organization's job responsibilities and specific decomposition and implementation of the cost-sharing rules. Finally, this paper analyzes the application effect of amoeba business model in electric power engineering division. Corresponding improvement measures and Suggestions are put forward for the existing problems to further improve the use of amoeba business model in special variable new energy. It will provide a strong guarantee for the healthy and sustainable development of the company. Combined with the practice of introducing amoeba business model in specific enterprises, this paper aims to analyze the problems in practice by studying the relevant theories of amoeba business mode. This paper proposes specific measures and methods to solve the existing problems of the company, and helps the company to continuously improve the ability and quality of operation. At the same time, we also hope to take this opportunity to share the research results to more enterprises for reference. Key words: Enterprise management, Amoeba model, Independent accounting, Operational indicatorIII 目 录 摘要......................................................................................................................................................I Abstract .................................................................................................................................................. II 第一章 引言...........................................................................................................................................1 1.1 研究背景.................................................................................................................................. 1 1.2 研究目的和意义...................................................................................................................... 1 1.3 国内外研究现状...................................................................................................................... 2 1.3.1 阿米巴经营模式理论研究现状.................................................................................. 2 1.3.2 阿米巴经营模式应用研究现状.................................................................................. 3 1.4 研究主要内容......................................................................................................................... 4 1.5 研究的思路和方法.................................................................................................................. 4 1.5.1 研究思路..................................................................................................................... 4 1.5.2 研究方法..................................................................................................................... 5 1.6 本章小结.................................................................................................................................. 6 第二章 阿米巴管理模式的理论分析...................................................................................................7 2.1 阿米巴经营的概念.................................................................................................................. 7 2.2 阿米巴经营模式及基本原理.................................................................................................. 7 2.3 阿米巴经营模式实施的条件和要素 ...................................................................................... 9 2.3.1 企业要有共同的使命和愿景...................................................................................... 9 2.3.2 企业内部要形成“信赖”机制 ...................................................................................... 9 2.3.3 具有责任感和使命感的阿米巴领导人.................................................................... 10 2.3.4 阿米巴独立核算体系................................................................................................ 10 2.4 本章小结................................................................................................................................ 11 第三章 特变新能源公司阿米巴经营模式实施过程概述.................................................................12 3.1 特变新能源公司阿米巴经营模式应用的背景 ................................................................... 12 3.1.1 公司基本情况介绍.................................................................................................... 12 3.1.2 公司植入阿米巴经营模式的原因............................................................................ 14 3.2 阿米巴经营模式实施的计划................................................................................................ 16 3.2.1 明确战略方向和目标............................................................................................... 16 3.2.2 确定以市场为核心的组织结构调整....................................................................... 16 3.2.3 阿米巴经营单元各岗位职责调整........................................................................... 17 3.2.4 阿米巴独立经营核算原则....................................................................................... 17 3.3 特变新能源公司阿米巴经营模式实施步骤和方案 ........................................................... 18 3.3.1 导入阿米巴经营模式的思路................................................................................... 18IV 3.3.2 阿米巴经营模式实施步骤....................................................................................... 20 3.4 本章小结................................................................................................................................ 24 第四章 特变新能源公司阿米巴经营模式应用效果及问题分析.....................................................25 4.1 阿米