激发基层责任单元活力理论最早由日本著名企业家稻盛和夫提出。该理论提出把企业分割成许多个独立核算运作的阿米巴经营模式小集体。每个阿米巴集生产、会计、经营于一体,自行制定计划,独立核算,全员参与经营。阿米巴的组织构架较灵活,市场灵敏度较高,核心包括:确立与市场挂钩的独立核算经营单元;培养有经营者意识的人才,将经营权下放;将经营理念和信息与员工共享,实现员工参与经营的成就感。这种模式建立在细化 The theory of stimulating the responsibility unit at the grassroots level was first proposed by Incendo Kazuo Inamori, a famous Japanese entrepreneur. This theory proposes to divide the enterprise into many smaller collectives of the Amoeba business model that operate independently. Each amoeba production, accounting, operating in one, to develop their own plans, independent accounting, full participation in business. Amoeba’s organizational structure is more flexible and has a high market sensitivity. Its core areas include: establishing an independent accounting unit linked to the market; cultivating talents with business sense and decentralizing management rights; sharing business ideas and information with employees to achieve A sense of accomplishment in employee engagement. This model is based on refinement