早期的管理控制是作为管理的一种职能出现的。到20世纪中期,随着控制论、系统论的出现,很多学者开始从控制论、系统论的角度出发来研究管理控制。后来,又有更多的学者从会计和财务角度提出管理控制。目前的主流观点是从会计和财务角度出发的管理控制,同时,这一视角在现代组织环境日益复杂的条件下,又融入了管理学、组织行为学、心理学等多学科的思维,并 Early management control emerged as a function of management. By the mid-20th century, with the emergence of cybernetics and system theory, many scholars began to study management control from the perspective of cybernetics and system theory. Later, more scholars proposed management control from the perspective of accounting and finance. At present, the mainstream view is from the perspective of accounting and financial management control, at the same time, this perspective under the conditions of increasingly complex modern organizational environment, but also into the management, organizational behavior, psychology and other multidisciplinary thinking, and