管理控制和绩效管理关系的文献综述

管理控制是绩效管理的理论基础，而绩效管理则是企业实施管理控制的一种手段，从管理控制的角度分析绩效管理的设计思想和方法是研究上的一种创新，也将给实际工作带来一定的借鉴意义。随着组织工作方式以及对人性假设认识的变化．管理控制的基本思想经历了从简单控制、结构控制到协和控制的演变，绩效管理体系的设计也随之发生变化。

The Literature Review of the Relationship Between Management Control and Performance Management

Management Control （MC） is the theory basis of Performance Management （PM）, and PM is one of the important ways to put MC into practice. It is one kind of innovation analyzing the evaluation of PM from the view of MC, and this research will use for reference for business practice. With the changing of organization working way and humanity hypothesis, the theory thought of MC come through different phases, from simple control, structural control to concretive control following with the evaluation of PM.