| 新疆企业管理控制整合现状调查研究 |
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| 引用本文： | 郑石桥,严文静,杨婧,胡静.新疆企业管理控制整合现状调查研究[J].新疆大学学报(社会科学版),2006,34(1):18-22. |
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| 作者姓名： | 郑石桥 严文静 杨婧 胡静 |
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| 作者单位： | 新疆财经学院管理研究院 新疆乌鲁木齐830012 |
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| 基金项目： | 国家社会科学基金资助项目“新疆主要产业竞争力研究”(04XJY049) |
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| 摘 要： | 在文献综述的基础上对新疆企业管理控制整合状态进行描述和分析,反映了两个方面的整合:一是管理控制系统与战略的整合状态;二是管理控制系统内部的整合;以此为基础对新疆企业的整体管理水平做出的评价是管理水平低,而这正是影响产业竞争力的重要因素。
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| 关 键 词： | 整合管理控制 战略 预算业绩评价 激励机制 |
| 文章编号： | 1000-2820(2006)01-0018-05 |
| 修稿时间： | 2005年10月25 |
A Survey on the Present Integration of the Management Control in Xinjiang's Enterprises |
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| ZHENG Shi-qiao,YAN Wen-jing,YANG Jing,HU Jing.A Survey on the Present Integration of the Management Control in Xinjiang''''s Enterprises[J].Journal of Xinjiang University,2006,34(1):18-22. |
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| Authors: | ZHENG Shi-qiao YAN Wen-jing YANG Jing HU Jing |
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| Abstract: | Based on the literature review,this paper described and analyzed the integration of management control within Xinjiang businesses,which includes the integrated state of management control system and strategy as well as the internal integration inside the management and control system.Based on the outcome of the analysis,low-level management becomes the appraisal outcome of the overall management level existing in Xinjiang enterprises,a key factor in weakening competitiveness. |
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| Keywords: | integration of management control strategy budgeting and performance appraisal incentive mechanism |
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