The duties of the managers weren " t equal to their powers which induced that the managers abused their power to figure benefits for theirself only but not to think over the benefit of the owners " . the paternalistic managing mode of shanxi bank snoffed out the innovative abilities in shanxi bank which made them losing many opportunities of development and resulting in shanxi bank " s final decline . the third part mainly tells of the contrast analyses between the systems of shanxi bank and the systems of the enterprises of the time . and sum up the experiences and the lessons of shanxi bank to build up the organizational system and managing mode of enterprises with chinese characteristics 第三部分是在前两部分内容的基础上，一方面把票号的人力股制度和所有权、经营权分离的组织制度与现代企业的相关制度进行简单的对比分析，通过对比说明票号组织制度虽然具有很明显的先进性，但同时也有它的历史局限性和不完备之处;另一方面在对比分析的基础上，总结出票号组织管理方面的经验教训对创立有中国特色的企业治理结构和管理模式具有四个层面的借鉴意义，一是企业组织制度与人文环境的结合，二是肃清扼杀企业创新机制的家长制作风，三是企业管理中激励与约束的对称性问题，四是制度创新与环境变迁的结合问题。
