控制环境与管理控制系统演变

控制环境是管理控制系统的基本要素。控制环境可分为组织外部环境和组织内部环境。控制环境随着社会发展、道德规范、经济体制、组织结构、人力资源等的变化而影响着管理控制系统。管理控制系统模式的演变与控制环境变化紧密相关。我国企业管理控制系统环境差异较大 ,统一的管理控制系统模式是不适用的。各种形式的管理控制并存是我国未来较长时期管理控制系统模式的基本特征。

Control Condition and the Evolvement of Management Control System

Control Condition is a basic factor of management control system. Control Condition can be divided into external condition of organization and internal condition of organization. It affects management control system along with the transformation of social development, moral standardization, economic system, organization structure and manpower resource etc.. The evolvement of the pattern of management control system has close connection with the transformation of control condition. There is great discrepancy in the management control system condition of the businesses in our country. Therefore, it is not suitable to adopt the unified management control system pattern. In our country, coexistence of various forms of the management control will be the basic feature of management control system pattern in a long period of time.