會(huì)計(jì)專業(yè)畢業(yè)論文外文翻譯--激發(fā)創(chuàng)新

1、<p>　　本科生畢業(yè)設(shè)計(jì)（論文）外文翻譯</p><p>　　題 目： </p><p>　　學(xué) 院： 經(jīng)濟(jì)與管理學(xué)院 系 會(huì)計(jì)系 </p><p>　　專 業(yè)：

2、 會(huì)計(jì)學(xué) </p><p>　　班 級(jí)： </p><p>　　學(xué) 號(hào)： </p><p>　　姓 名：

3、 </p><p>　　指導(dǎo)教師： </p><p>　　填表日期： 2011 年 1 月 15 日</p><p><b>　　譯文：</b></p&

4、gt;<p><b>　　激發(fā)創(chuàng)新</b></p><p>　　原文出處：Stephen P.Robbins,David A.DeCenzo.Fundamentals of Management. Third edition[M]. Prentice Hall ，2001:245-248.</p><p>　　“不創(chuàng)新，則滅亡”。這句話日益成為現(xiàn)代管理者

5、的一大呼聲。在全球競(jìng)爭(zhēng)的動(dòng)態(tài)環(huán)境中，組織要成功地開(kāi)展競(jìng)爭(zhēng)，就必須創(chuàng)造出新的產(chǎn)品或服務(wù)，并采用最先進(jìn)的技術(shù)。杜邦，夏普，伊士曼化工公司和3M公司等大多數(shù)組織都在努力尋找創(chuàng)新的模式。其中3M公司就達(dá)到了許多組織力爭(zhēng)達(dá)到的創(chuàng)新水平。它為自己樹(shù)立了能長(zhǎng)時(shí)間地激發(fā)創(chuàng)新的良好聲譽(yù)。其經(jīng)營(yíng)目標(biāo)中有一項(xiàng)就是，沒(méi)個(gè)分部利潤(rùn)的1/4來(lái)自投放市場(chǎng)不到5年的新產(chǎn)品。實(shí)現(xiàn)這一目標(biāo)，，該公司一般每年開(kāi)發(fā)出200多種新產(chǎn)品。在最近5年時(shí)間內(nèi)，3M公司130億美元收入

6、中有百分之三十來(lái)自前5年推出的產(chǎn)品</p><p>　　3M公司成功的秘訣是什么？假如確有一些措施的話，其他組織的管理者可以做些什么，使其組織更富有創(chuàng)新性？下面這一部分，我們?cè)噲D從創(chuàng)新后面潛存的因素的討論中回答這些問(wèn)題。</p><p><b>　　創(chuàng)造與創(chuàng)新</b></p><p>　　通常而言，創(chuàng)造是指以獨(dú)特的方式綜合各種思想或在各種思想之

7、間建立起獨(dú)特的聯(lián)系這樣一種能力。能激發(fā)創(chuàng)作力的組織，可以不斷地開(kāi)發(fā)出做事的新方式以及解決問(wèn)題的新辦法。創(chuàng)新則是指形成一種創(chuàng)造性思想并將其轉(zhuǎn)換為有用的產(chǎn)品、服務(wù)或作業(yè)方法的過(guò)程。即富有創(chuàng)新力的組織能夠不斷地將創(chuàng)造性思想轉(zhuǎn)變?yōu)槟撤N有用的結(jié)果。當(dāng)管理者說(shuō)要將組織變革成更富有創(chuàng)造力的時(shí)候，他們通常指的就是要激發(fā)創(chuàng)新。我們可以把3M公司看作是富有創(chuàng)新力的組織，因?yàn)樗軐⑿路f的思想轉(zhuǎn)換為盈利的產(chǎn)品，如玻璃紙袋、防刮保護(hù)涂料、不干膠紙貼和帶有松緊的一

8、次性尿布等。同樣，取得輝煌成功的計(jì)算機(jī)芯片制造商英特爾公司也是這種組織，它在芯片微型化方面領(lǐng)先于其他所有的制造商。奔騰2和奔騰3的開(kāi)發(fā)成功，使得該公司占有了與IBM兼容的個(gè)人計(jì)算機(jī)微處理器市場(chǎng)的75%份額。以50億美元的年銷售額收入作為支撐，該公司每年投入12億美元用于廠房和設(shè)備，8億美元用于研究開(kāi)發(fā)，從而保證有新的、更給力的產(chǎn)品源源退出，使得公司保持競(jìng)爭(zhēng)的領(lǐng)先地位。</p><p><b>　　促進(jìn)創(chuàng)

9、新的因素</b></p><p>　　有三類因素可用來(lái)激發(fā)組織的創(chuàng)新力。他們就是組織的結(jié)構(gòu)、文化和人力資源實(shí)踐。</p><p>　　促進(jìn)創(chuàng)新的結(jié)構(gòu)因素 根據(jù)大量的研究，我們可以總結(jié)出有關(guān)結(jié)構(gòu)因素對(duì)創(chuàng)新作用的三額結(jié)論：（1）有機(jī)式結(jié)構(gòu)對(duì)創(chuàng)新有正面的影響。因?yàn)槠淇v向變異、正規(guī)化和集權(quán)化程度低，有機(jī)式結(jié)構(gòu)可以提高組織的靈活性、應(yīng)變力和跨職能工作能力，從而使創(chuàng)新更易于得到采納。（2

10、）擁有富足的資源為創(chuàng)新提供另一重要的基石。組織資源充裕。（3）單位間密切的溝通有利于克服創(chuàng)新的潛在障礙。像委員會(huì)、任務(wù)小組以及其他這類機(jī)制都可促進(jìn)部門之間的互相交流，從而得到創(chuàng)新成功組織的廣泛采用。例如，3M就是高度分權(quán)化的、擁有小型有機(jī)式組織的大部分特征。這家公司還有一個(gè)“大口袋”，用以支持其鼓勵(lì)科學(xué)家和工程人員，將15%以上的時(shí)間用于他們自己選擇的開(kāi)發(fā)項(xiàng)目的政策。</p><p>　　促進(jìn)創(chuàng)新的文化因素 富

11、有創(chuàng)新力的組織，通常具有某種共同的文化，他們鼓勵(lì)試驗(yàn)，贊賞失敗，不論成功還是失敗都給予獎(jiǎng)勵(lì)，等等。充滿創(chuàng)新精神的組織文化通常有如下七個(gè)特征：</p><p>　　接受模棱兩可。過(guò)于強(qiáng)調(diào)目的性和專一性會(huì)限制人的創(chuàng)造性。</p><p>　　容忍不切實(shí)際。組織不抑制員工對(duì)“如果……就……”這樣的問(wèn)題作出不切實(shí)際的、甚至是愚蠢的回答。乍看起來(lái)似乎是不可行的，但往往可能帶問(wèn)題的創(chuàng)新性解決。<

12、/p><p>　　外部控制少。組織將規(guī)則、條例、政策這類的控制減少到最低限度。</p><p>　　接受風(fēng)險(xiǎn)。組織鼓勵(lì)員工大膽試驗(yàn)，不用擔(dān)心可能失敗的后果。錯(cuò)誤能提供學(xué)習(xí)的機(jī)會(huì)。</p><p>　　容忍沖突。組織鼓勵(lì)不同的意見(jiàn)。個(gè)人或單位之間的一致和認(rèn)同并不意味能著實(shí)現(xiàn)很高的經(jīng)營(yíng)績(jī)效。</p><p>　　注重結(jié)果甚于手段。提出明確的目標(biāo)以后，

13、個(gè)人被鼓勵(lì)積極探索實(shí)現(xiàn)目標(biāo)的各種可行途徑。注重結(jié)果意味著對(duì)于任一給定的問(wèn)題，可能存在若干種正確的解決辦法。</p><p>　　強(qiáng)調(diào)開(kāi)放系統(tǒng)。組織時(shí)刻監(jiān)控環(huán)境的變化并隨時(shí)作出快速的反應(yīng)。</p><p>　　促進(jìn)創(chuàng)新的人力資源因素 在人力資源這一類因素中，我們發(fā)現(xiàn)有創(chuàng)造力的組織的積極地對(duì)其員工開(kāi)展培訓(xùn)和發(fā)展，以使其保持知識(shí)的更新。同時(shí)，他們還給員工提供高工作保障，以減少他們擔(dān)心因犯錯(cuò)而遭

14、解雇的顧慮。組織也鼓勵(lì)員工成為革新能手。一旦產(chǎn)生新思想，革新能手們會(huì)主動(dòng)而熱情地將思想予以深化、提供支持并克服阻力，以確保創(chuàng)新得到推行。最近有一項(xiàng)研究表明，革新能手們有一種共同的個(gè)性特征：高度自信、有持久力、精力旺盛、敢干冒險(xiǎn)。革新能手們也顯示出動(dòng)態(tài)式領(lǐng)導(dǎo)相似的特征。如他們會(huì)以其對(duì)創(chuàng)新成功的潛在可能的認(rèn)識(shí)，以及他們個(gè)人對(duì)其使命的堅(jiān)信不移來(lái)激勵(lì)和鞭策他人，并善于從他人處爭(zhēng)取支持的力量。另外，創(chuàng)新能手們一般擁有相當(dāng)大的決策自主權(quán)的職位，這使

15、得他們能在組織中引入并推行所提倡的創(chuàng)新。</p><p><b>　　英文原文：</b></p><p>　　Stimulating Innovation</p><p>　　“Innoovate or die” These harsh words are increasingly becoming the rallying cry of to

16、day’s managers.In the dynamic world of global competition ,organizations must create successfully. The standard of innovation toward which many organizations strive is that achieved by such companies as DuPont, Sharp, Ea

17、stman Chemical, and the 3M company. Management at 3M, for example, has developed a reputation for being able to stimulate innovation aver a ling period of time. One of its stated objectives is th</p><p>　　Wh

18、at’s the secret to 3M’s success? What, if anything ,can other managers do to make their organizations more innovative? In the following pages, we will try to answer those questions as we discuss the factors behind innova

19、tion. </p><p>　　How are creativity and innovation related?</p><p>　　In general usage, creativity means the ability to combine ideas in a unique way or make unusual associations between ideas. A

20、n organization that stimulates creativity develops novel approaches to things or unique solutions to problems. Innovation is the process of taking a creative idea and turning it into a useful product , service, or method

21、 of operation. Custom foot, the innovative organization is characteried by the ability to channel its creative juices into useful outcomes. When managers t</p><p>　　How can a manager foster innovation?</p

22、><p>　　Three sets of variables have been found to stimulate innovation. They pertain to the organization’s structure, culture, human resource practices.</p><p>　　How do structural variables affect

23、innovation? On the basis of extensive research, we can make three statements regarding the effect of structural variables on innovation. First, organic structures positively influence innovation because they have less wo

24、rk specialization and fewer rules and are more decentralized than mechanistic structures. They facilitate the flexibility, adaptation, and cross-fertilization that make the adoption of innovation easier. Second, easy ava

25、ilability of plentifull r</p><p>　　How does an organization’s culture affect innovation? Innovative organizations tend to have similar cultures. They encourage experimentation. They reward both successes and

26、 failures. They celebrate mistakes. An innovative culture is likely to have the following seven characteristics:</p><p>　　Acceptance of ambiguity Too much emphasis on objectivity and specificity constrains

27、creativity.</p><p>　　Tolerance of the impractical Individuals who offer impractical, even foolish, answers to what-if questions are not stifled. What seems impractical at first might lead to innovative solu

28、tions.</p><p>　　Low external controls Rules, regulations, policies, and similar controls are kept to a minimum.</p><p>　　Tolerance of risk Employees are encourages to experiment without fear of

29、 consequences should they fail. Mistakes are treated as learning opportunities.</p><p>　　Tolerance of conflict Diversity of opinions encouraged. Harmony and agreement between individuals or units are not un

30、its are not assumed to be evidence of high performance.</p><p>　　Focus on ends rather than on means Goals are made clear, and individuals are encouraged to consider alternative routes toward their attainmen

31、t. Focusing on ends suggests that there might be several right answers to any given problem.</p><p>　　Open systems focus The organization closely monitors the environment and responds to changes as they occ

32、ur.</p><p>　　What human resource variables affect innovation? Within the human resources category, we find that innovative organizations actively promote the training and development of their members so that

33、 their knowledge remains current, offer their employees high job security to reduce the fear of getting fired for making mistakes, and encourage individuals to become champions of change. Once new idea is developed, cham