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当前管理控制框架的研究呈现出百家争鸣的态势,客观上造成了不同框架间在思想沟通与理论融合方面存在困难,提炼管理控制框架研究中的共性并整合现有研究成果成为进一步推动管理控制发展的关键。本文基于研究文献的梳理,从管理控制的边界、路径和控制机制三个方面对管理控制框架进行了深入分析,在此基础上推演并提炼出融合多种管理控制思想、反映管理控制发展方向的管理控制框架,同时指出管理控制未来的研究方向,为促进管理控制的深入研究奠定基础。
The current research on management control framework shows a hundred schools of thought contending. It has objectively caused difficulties in ideological communication and theoretical integration between different frameworks, refined the commonalities in the research of management control framework and integrated the existing research results to further promote the development of management and control The essential. Based on the reviewing of the research literature, this article makes an in-depth analysis of the management control framework from three aspects: the boundary, the path and the control mechanism of the management control. Based on this, it deduces and extracts the idea of combining multiple management control and reflecting the development direction of management control At the same time, it points out the future research direction of management control and lays the foundation for further research on management control.