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管理控制模式不仅能够影响到一个集体企业的战略选择,还会影响到集团的组织效率,产品成本以及集团对市场的反应效率等一些影响集团利润的重要因素,本文涉及的管理控制模式主要研究的是有关于企业集团和母子公司的管理控制模式。陈志军(2007)将管理控制机制、管理控制风格和管理控制模式视为同一概念,以此为理论依据,我们在这里也未对这些概念进行区分,基于此理论,本文将管理控制体制、管理控制机制、管理控制风格和管理控制手段都归为管理控制模式这一类中,之所以这样分类主要是因为模式、风格和手段有异曲同工之功效,而且如果分类过于精细,相关文献比较少,分析不具有代表性,这样就不利于分析中国的管理控制模式研究现状。
The management control mode not only affects the strategic choice of a collective enterprise, but also affects some important factors affecting the profit of the group, such as organizational efficiency, product cost and group reaction to the market. The main mode of management control mode There is management control mode about the enterprise group and parent company. Chen Zhijun (2007) regards the management control mechanism, management control style and management control mode as the same concept. Based on this, we do not distinguish between these concepts here. Based on this theory, this article will manage the control system, management control Mechanism, style of management and control and management control are all classified as management control mode. The reason for such classification is mainly because of the similarities and differences between modes, styles and means. And if the classification is too fine, It is not conducive to analyze the status quo of China’s management control mode research.