一、组织架构与经营哲学的融合 阿米巴经营模式强调"经营哲学+阿米巴组织+经营会计体系"的"三位一体"结构。在中国企业实践中，这 种模式被赋予了新的内涵。例如，中科金财通过多层级合伙人制，将阿米巴经营与企业内部的经营责任 制相结合，实现了员工与企业利益的高度统一。此外，企业还注重将阿米巴经营哲学与中国传统文化及 现代企业管理理念相融合，形成具有中国特色的管理模式。 阿米巴经营模式在中国企业的应用始终备受瞩目，相关讨论层出不穷，褒贬不一。几年前针锋相对的观 点似乎达到顶峰。很多业内的专家、朋友希望我也能聊几句，能听听我的看法。我无意也无暇参与于 此，直到近日一些企业家朋友也纷纷咨询，故借此行文做统一回复。阿米巴经营的争论让我瞬间想起当 年关于精益生产的争论，二者有太多的相似之处（单独讨论）。为了更好的加以探讨，我们将阿米巴经 营从多个维度深入剖析其在中国本土化实践的内在逻辑。 三、党建与阿米巴模式的融合 在国有企业中，阿米巴经营模式还与党建工作相结合，形成了独特的"党建+阿米巴"模式。例如，上海 销售公司通过"党支部+联片团队+经营"模式，将党建工作与阿米巴经营深度融合，提升了员工的凝聚 力和战斗力。 阿米巴经营 ...

Group 1 - The core concept of the article is the evolution of the Amiba organizational structure, which aims to transform every employee into a business operator, enhancing flexibility and competitiveness in response to market changes [1][6]. Group 2 - The evolution path of the Amiba organization is characterized by three organizational forms: traditional pyramid structure, inverted pyramid structure, and boundaryless organization [2][5]. - The traditional pyramid structure is a command-based model with centralized decision-making, resulting in low employee autonomy and innovation [2]. - The inverted pyramid structure focuses on customer-centricity, decentralizing decision-making to empower employees, thereby increasing market responsiveness and competitiveness [5]. - The boundaryless organization represents the advanced stage of Amiba, breaking down departmental barriers for efficient resource sharing and collaboration, expanding the company's ecological boundaries [5]. Group 3 - The significance of the Amiba organizational evolution includes enhancing corporate flexibility by dividing the company into smaller units that can make independent decisions, improving overall operational efficiency [6]. - The Amiba model stimulates employee creativity by granting more autonomy and responsibility, leading to increased innovation opportunities and a stronger sense of belonging [7]. - The evolution reflects a shift from traditional to modern management, allowing companies to better adapt to dynamic market changes and enhance competitiveness [7]. - The transition from cost-oriented to profit-oriented structures is evident, as internal departments can become profit centers, generating additional revenue for the company [7].