控制环境与管理控制系统-会计学专业毕业论文.docxVIP

内容提要四项核心管理变量，并指出每一管理变量的分析维度，随后按照这一划分清晰 内容提要 四项核心管理变量，并指出每一管理变量的分析维度，随后按照这一划分清晰 的论述； 3．在界定本文探讨的控制环境变量后，指出每一环境变量的分析角度，并 按照这一贯的思路加以分析。 本文创新之处在于： 1．对控制环境与管理控制系统的关系系统论述，而相关研究在国内理论界 尚属空白； 2．以往的研究通常都是仅针对一种环境变量对一个管理控制系统要素的影 响，本文将环境变量整合到一个框架中，指出了其对管理控制系统四个核心管 理变量的影响，并进而构建了这种综合影响下管理控制系统模式的选择。 本文的分析主要采用规范研究的方法。 关键词：控制环境 管理控制系统 演变 ABSTRA(了rManagementcontrol ABSTRA(了r Managementcontrol system(MCS)is comprisedofa series ofelements and its purpose is to improve the effect and efficiency of management．To make the system run well，we must think it seriously that which variables are the key thing to be controlled,what kind of criterion is the fit measure。and what m朗uls is the effectual way to realize the purpose．Because all of them ale changing in response to different organizations，esp．when the organizations are in different countries， different times or of different context．In fact．it mainly due to the Control Environment(CE)of an organization that how to design MCS． The occident theorists have made great efforts in research CE and MCS，But the limit to their research is that they happen to coincide to argue the relationship between someone of the CE variables and someone of the MCS elements．They neither think about the whole CE nor the whole MCS． In Chinese，it remains a vacancy in the research of the fimess between CE and MCS．Even if the study in MCS is wanting。and there is still a lack of universal framework for MCS．But we must realize this fact that management control is inefficient or low—efficient，esp．some popular methods in international world encountered failure in China,such as Beyond Budget ManagemenL Enterprise Resource Planning，Econornic Value Added and Balance Score Card。etc．This further makes out the theoretical and practical value of devoting into the research of the fitness between CE and MCS． Based on the previous statement，this paper tries to review the occident theorists’works and probes into how the different whole CE leads to different MCS． And it also tries to de