通常对美日管理体制的比较研究都是从文化的角度入手,本文从知识和决策权的角度研究了美日企业管理体制的不同。日本企业重视专用知识的作用,因而形成了以模糊工作设计、员工参与管理和横向协调为特点的分权式管理制度。美国企业重视通用知识的作用,因而形成了以规范工作设计、专业管理和纵向协调为特点的集权式管理制度。最后,本文分析了两种不同管理模式的适用条件和范围。 Generally, comparative studies on the management system between the United States and Japan all start with a cultural perspective. This paper studies the differences between the management systems of the United States and Japan from the perspective of knowledge and decision-making. Japanese enterprises attach importance to the role of special knowledge, thus forming a decentralized management system characterized by fuzzy work design, staff participation management and horizontal coordination. American enterprises attach importance to the role of common knowledge, thus forming a centralized management system characterized by standardized work design, professional management and vertical coordination. Finally, this article analyzes the applicable conditions and scope of two different management modes.