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选取我国高科技企业的客观数据,首先论证了高科技企业管理会计存在非正式控制,相对于其他企业,非正式控制对绩效是正面影响程度更大;其次研究了高科技企业管理会计非正式与正式控制匹配关系规律;最后实证检验不同企业管理会计控制匹配类型对企业绩效存在异质影响,对不同产权类型的高科技企业也有着不同的表现。研究结论丰富了管理会计非正式控制与正式控制匹配关系研究,指导我国高科技企业在管理会计运用中要重视非正式控制因素。
Select the objective data of high-tech enterprises in our country, first demonstrate the informal control of high-tech enterprise management accounting, relative to other enterprises, informal control is more positive impact on performance; secondly, research the high-tech enterprise management accounting informal and Formally control the law of matching; Finally, it empirically tests that different types of enterprise management accounting control match have heterogeneous effects on business performance, and also have different performances on high-tech enterprises of different property types. The conclusion of the study enriches the research on the relationship between informal control and formal control of management accounting, and guides the high-tech enterprises in our country to pay attention to the informal control factors in the management accounting application.