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国有大中型企业作为我国经济领域内非常重要的组成部分，其经营效率的高低直接影响着我国的财政收入。本文首先通过收集阅读分析国有企业经营现状的相关文献，总结出国有企业因科层制的组织结构和所有者虚置等产权问题的影响下，损失了部分经营效率。在计划经济年代，国企靠着科层制的管理结构保证了组织的稳定性和严密性，但是在市场经济的大环境下，科层制很难应对市场的快速变化。面对国有企业现存的缺陷，阿米巴经营模式可以为解决问题带来一些思路。日本著名实业家稻盛和夫提出的阿米巴经营模式就是将一个企业整体依据职能等特点，切分成多个微小的但可以进行独立核算的阿米巴单元，通过这些小型单元的独立核算实现了人人参与的经营，凝聚了全体员工经营智慧。阿米巴经营模式扁平化的组织结构、全员参与的经营氛围、发掘经营人才的培养体系和与市场挂钩的经营核算制度等特点和赋予了阿米巴单元虚拟产权的产权制度可以改善国企现有科层制组织结构的权限，降低所有者虚置产生的高额委托代理成本。
与以往阿米巴经营模式研究集中于私有制企业不同，国有企业的阿米巴经营在中的应用较少，中日企业之间的价值观和管理观念不尽相同，直接模仿阿米巴经营在日企中的应用模式很可能导致水土不服。故有必要从本土已成功应用阿米巴经营的国有企业出发，深挖经营理念，借鉴成功经验。因此，本文选择N公司应用阿米巴经营模式在H厂的实践作为案例，通过分析国有企业的特点和运营模式，在此基础上深剖N公司应用阿米巴经营的过程，阐述如何因地制宜的构建阿米巴组织体系，并对单一阿米巴单元的核算模式和绩效评价进行详细解释，总结N公司应用阿米巴经营的成功经验，同时发现案例中存在的问题并提出一点建议。为国有企业改革进程提供案例参考，具有一定的实践意义。最终发现，阿米巴经营可以通过让渡虚拟产权及对企业组织结构的改革，为国有企业改革提供了新的思路。

As a very important part of China's economy, the operational efficiency of state-owned large and medium-sized enterprises (SOEs) directly affects the country's financial revenue. In this paper, firstly, by reading the relevant literature analyzing the current situation of SOEs' operation, we conclude that SOEs have lost some of their operational efficiency under the influence of property rights issues such as the organizational structure of the section hierarchy and owner deficiency. In the era of planned economy, SOEs relied on the management structure of section hierarchy to ensure organizational stability and tightness, but in the market economy, the section hierarchy is difficult to cope with the rapid changes in the market. In the face of the existing defects of SOEs, the amoeba business model can bring some ideas to solve the problem. The amoeba management model .Inamori is to divide an enterprise into several tiny amoeba units with independent accounting according to their functions and other characteristics, and through the independent accounting of these small units, the management of everyone's participation is realized and the management wisdom of all employees is gathered. The flat organizational structure of the amoeba business model, the management atmosphere with full participation of all employees, the cultivation system to explore management talents and the market-linked management accounting system, and the property rights system that gives virtual property rights to the amoeba units can improve the authority of the existing hierarchical organizational structure of SOEs and reduce the high cost of proxy arising from the false ownership.

Unlike the previous studies on amoeba management model which focused on private enterprises, the application of amoeba management in SOEs is relatively rare. Therefore, it is necessary to start from the local state-owned enterprises that have successfully applied Amoeba management, dig deeper into the management concept, and learn from the successful experience. Therefore, this paper selects the practice of applying amoeba management model in plant H of company N as a case study. By analyzing the characteristics and operation mode of state-owned enterprises, on this basis, we analyze the process of applying amoeba management in company N, explain how to build amoeba organization system according to local conditions, and explain in detail the accounting model and performance evaluation of single amoeba unit, summarize the successful experience of applying amoeba management in company N In addition, we find some problems in the case . so we make some suggestions . it is of practical significance to provide a case refere nce for the reform process of state - owned enterprises . ultimately , it is found that amoeba management can provide new ide as for soe reform by conceding virtual property rights and reforming the organizational structure of enterprises .Ultimately, it is found that amoeba management can provide new ideas for SOE reform by conceding virtual property rights and reforming the organizational structure of enterprises.