管理控制是管理者影响组织中的其他成员以落实组织战略的过程。这已被国内外的理论界奉为对管理控制的经典定义。而过去国内对管理控制方面的研究基本局限在会计学科领域,财务管理从会计学科中分离出来成为独立的学科后,管理控制就成了财务管理学科研究的主要内容,那么管理控制与财务管理究竟是什么关系呢?本文对此进行了简单论述。 Management control is the process by which managers influence other members of an organization to implement an organizational strategy. This has been regarded as a classic definition of management control by theorists at home and abroad. However, in the past, the research on management control in China was basically confined to the field of accounting. After financial management was separated from the accounting discipline and became an independent discipline, management control became the main content of the discipline of financial management. So what are the management control and financial management? What is the relationship? This article briefly discusses.