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在“后金融危机”和“全球化竞争”的双重时代背景下,如何通过管理控制,增强核心竞争力、提高抗风险能力,取得新的发展机会,是每个企业面临的共同问题。本文试图通过比较德国与我国企业的管理控制应用现状,借鉴国外经验,进一步完善与提升我国企业管理控制的理论与实务。一、德国管理控制实务的发展概况1.德国管理控制实务的起源与发展管理控制实务最早产生于英国和美国的国家机构。
Under the dual era of “post-financial crisis” and “global competition”, how to enhance the core competitiveness, improve the anti-risk ability and acquire new development opportunities through management control is the common problem faced by every enterprise problem. This article tries to further improve and enhance the theory and practice of enterprise management control in our country by comparing the application status of management and control of German and Chinese enterprises and learning from foreign experience. First, the development of German management and control practices Overview 1. The origin and development of German management and control practices Management and control practices first produced in the United Kingdom and the United States of national institutions.