管理控制的发展与创新——从会计控制拓展到与公司治理集成

Abstract

本文阐释了西方管理控制系统的研究成果和相应的模式，扼要描述了我国管理控制（MCS）40多年的发展历程，剖析了一个先进的实际管理控制系统的案例。基于国内外丰富的管理控制研究的最新成果和许多先进的应用经验，本文构建了一种新的集成管理控制系统包括与企业治理所需的财务控制、业绩评价和薪酬激励之融合。这个创新的管理会计系统将我国传统优势“班组核算”的会计控制拓展为网络化的基层级适时管理控制系统，并与公司治理融合，以支持董事会、监事会和高管人员的决策和监控。

This paper reviews the world-wide research findings on MCS (Management Control System )，briefly describes the development of MCS application in China, and briefly analyzes an advanced case of MCS. Based on the rich research findings on MCS and implementation experiences in the world, this paper constructs a new integrated MCS which includes financial control，performance evaluation，and executive incentive in corporate governance. This new MCS extends the traditional shift-group accounting and control in China to a just-in-time MCS in economic unit.with corporate governance integrated，thereby supporting the decision and monitoring by board directors and top managers.