可持续发展视角下本土工商管理学建设的时代要求与实现路径
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国家自然科学基金面上项目(72273016);江苏省教育科学规划课题(JSGHBSBZ20340);南京审计大学研究生教育教学改革课(2023YJSJY-KT007);南京审计大学高教研究课题(2023JG018)


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    摘要:

    在全球可持续发展与我国以高质量发展全面推进中国式现代化的时代背景下,传统以效率和增长为核心的工商管理范式在面对国家可持续发展战略时,其单一目标结构与多元发展目标之间的张力日益凸显。本研究在系统梳理传统工商管理与可持续发展相关理论的基础上,从知识体系视角出发,构建“战略导向—学科范式—知识生产—人才培养”四维分析框架,分析可持续发展视角下本土工商管理学建设的时代要求与实现路径。本土工商管理学需在战略导向维度强化服务高质量发展的学科定位,在学科范式维度实现由以“效率—增长”为单一目标的范式向以“可持续—高质量”为导向、重构效率内涵的复合逻辑范式转型,在知识生产维度推动问题导向、本土嵌入与跨学科协同,在人才培养维度由职能型经理人培养转向可持续治理型管理人才培养。基于此,提出学科规划与国家战略对接、可持续导向研究评价机制优化、课程体系与实践平台协同改革等路径,旨在为本土工商管理学可持续发展转型提供以知识体系重构为核心的理论框架与制度参照。

    Abstract:

    Against the backdrop of global sustainable development and China’s efforts to advance Chinese modernization through high-quality development, the traditional business administration paradigm centered on efficiency and growth is facing increasingly salient tensions between its single-objective structure and the plural development goals embodied in the national sustainable development strategy. Building on a systematic review of conventional business administration and sustainable management theories, and proceeding from a knowledgesystem perspective, this study develops a four-dimensional analytical framework of “national strategy-disciplinary paradigm-knowledge productiontalent cultivation” to examine the contemporary imperatives and constructive pathways for developing indigenous business administration scholarship from the perspective of sustainable development. The study argues that, at the national-strategy level, indigenous business administration needs to reinforce its disciplinary positioning in serving highquality development; at the disciplinaryparadigm level, it should shift from a single-objective paradigm of “efficiency-growth” to a composite logic oriented toward “sustainabilityhigh-quality development” that reconstructs the very meaning of efficiency; at the level of knowledge production, it should promote problemdriven inquiry, local embeddedness, and interdisciplinary collaboration; and at the level of talent cultivation, it should move from training functionoriented managers to cultivating governance-oriented management talent for sustainability. Accordingly, this paper proposes pathways such as aligning disciplinary planning with national strategic institutions, optimizing sustainability-oriented research evaluation mechanisms, and coordinating reforms of curriculum systems and practice platforms, with the aim of providing, for the indigenization and sustainabilityoriented transformation of business administration in the new era, a theoretical framework and institutional reference centered on the reconstruction of its knowledge system.

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陆华良 冯利伟 杨 强.可持续发展视角下本土工商管理学建设的时代要求与实现路径[J].审计与经济研究,2026,41(1):1-10

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  • 在线发布日期: 2026-02-08
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