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本文阐释了西方管理控制系统(MCS)的研究成果和相应的模式,简要描述了我国管理控制50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 explains the research results and corresponding models of western management control system (MCS), briefly describes the development of China’s management and control for more than 50 years, and analyzes an advanced case of actual management and control system. Based on the latest achievements and many advanced application experiences of rich management and control research at home and abroad, this paper constructs a new integrated management and control system, including the financial control, performance evaluation and salary incentive needed for corporate governance. This innovative management accounting system expands the accounting control of our traditional advantages of “team-based accounting” into a networked and timely management control system at the grass-roots level and integrates with corporate governance to support the decision-making and monitoring of the board of directors, board of supervisors and senior management .