本研究運用公司治理的理論，來探討中國古代北宋王朝的衰敗原因，從財政狀況、國防戰力、組織用人、決策幕僚影響以及領導與管理等五個面向來分析，最後並採用一家現代企業的衰敗情況作為對比。 研究結果發現： (1) 組織的用人策略決定組織的走向，北宋過於重文輕武的用人決策，讓其在國防戰力上嘗盡了苦果。 (2) 決策核心幕僚在組織中扮演絕對強勢的角色，若沒有發揮功能將造成組織快速腐化與衰敗。 (3) 期望決策核心組織發揮功能的同時，也必須重視原則的建立，強化原則的建立能夠加強決策組織發揮其功能。 (4) 統治者的治理風格對於組織的發展具有絕對的影響力。領導者善於帶領方向、開拓新局；管理者熱衷解決難題、偏安一隅，兩種不同的治理風格會將組織導向完全不同的境地。 ;This study, based on the theory of modern corporate governance, examines the demise of Northern Song Dynasty from the five aspects - financial situation, national defense, HR decision, leadership and management. A modern enterprise that failed is used as a comparison. The findings show that (1) The weak national defense power of Northern Song Dynasty resulted from its Shigebun Policy, implying the importance of HR strategy. (2) The decision-making team plays a crucial role in governing a country. Its malfunction will undermine the prosperity and even endanger the survival of a country. (3) To ensure a well-functioning decision-making team, the government has to establish solid and clear principles. The governance style of the leader has a decisive influence on the organization. A leader gives directions and opens up a new prospect for an organization while a manager is dedicated to administering the organization and held accountable for solving problems. The two characters must work together properly to make the organization move forward smoothly.
