管理控制工具的整合模式:理论分析与中国企业的创新——基于中国国有企业的多案例研究

引入和应用西方管理会计(控制)工具是近年来我国企业的一个热门话题,纵观相关文献就会发现每一个管理控制工具(包括预算管理、平衡记分卡、EVA、作业管理等)都试图被定位于一个"全能"的管理控制系统,有意无意地忽略了与其他工具之间的相互补充与整合。由于种种原因,这一问题尚未得到国内学术界足够的重视,而且对西方管理会计工具的介绍性文献远远多于以我国企业为背景的应用研究文献。有鉴于此,本文首先通过对相关理论的归纳、剖析,并依据我们对中国华润集团、中化集团和五矿集团这三个大型国企管理控制工具运用的实地调查,力图对这一问题进行深入的理论分析和实践总结,以期丰富我国企业管理控制的理论,并予以引导实践。

Multiple Cases Study on Integrated Management Control Systems: Theoretical Analysis and Innovation in Chinese Companies

The adoption and usage of modern management accounting control techniques is a hot topic in Chinese companies.An integrated management control system combining a variety of techniques is needed because no single technique can address all of the issues of management control.The management control system is not only technical issues,but also a piece of art which represents the underlying cultural factors.Thus,Chinese firms need to localize the management control tools to tailor them to the firms' specific needs.The paper reports the results of a exploratory study of the control practices employed by the case companies based on the in-depth interviews with managers of three big Chinese State-owned Enterprises(SOEs)from different industries.Compared to companies in the developed economies,the study found significant differences related to the use of management accounting control techniques in case companies.The paper described and analyses the distinct aspects of the companies' management control system,thus,tries to provides some best practices fos the practitioners in Chinese companies.