最近几年西方出现的“企业重建”的构想和实践,引起了理论界和企业界的极大关注。现在,“企业重建”已经演变成西方企业管理的一场新的革命。研究和借鉴西方这方面的理论和实践,对于我国企业组织结构的变革无疑是有益的.一、西方企业组织结构扁平化的原由自从19世纪工业革命以来,英国经济学家亚当·斯密的劳动分工理论一直成为西方企业组织机构设计的核心原理,并逐步形成了具有绝对统治地位的传统企业组织形式.这种组织形式,以提高生产效率为目标,特别强调内部分工.从纵向上看,组织坡划分为若干层次,组织是一个等级分明的权力金字 The concept and practice of “enterprise reconstruction ” appearing in the West in recent years have aroused great attention of theorists and enterprises. Now, “Business Reconstruction” has evolved into a new revolution in the management of Western businesses. To study and learn from the theories and practices of the West is undoubtedly beneficial to the transformation of the organizational structure of our enterprise.First, the flattening of the organizational structure of Western enterprises Since the industrial revolution in the 19th century, the work of the British economist Adam Smith The theory of division of labor has always been the core principle of the design of western enterprises and gradually formed the traditional form of enterprise organization with absolute dominance.This organizational form aims to improve production efficiency with particular emphasis on internal division of labor.From the vertical perspective, Slope is divided into several levels, the organization is a hierarchical gold power