【摘要】 管理控制系统(management control system,以下简称MCS)被视为企业在激烈竞争环境下提升自身业绩的良好应对机制。文章基于一项问卷调查,运用结构方程模型,考察了市场竞争强度、MCS与企业业绩三者之间的关系,以实证方法检测竞争环境下MCS影响企业业绩的具体机制。研究发现,市场竞争强度的增加使企业愿意更多地运用MCS;MCS的使用也有利于提升企业的内部经营业绩及客户与市场业绩;市场竞争强度对企业业绩无直接影响,但通过MCS这一媒介可对企业业绩产生间接的正向效应。更多还原

【Abstract】 Management control system(hereinafter referred to as MCS) is regarded as an efficient mechanism for dealing with fiercely competitive environment and improving corporate performance.Based on a survey,this paper employs structural equation model to empirically examine the relationship among market competition intensity,MCS and corporate performance.It arrives at the following conclusions: firstly,the increase in market competition intensity results in firms’ greater willingness to adopt MCS;secondly,the adoption of MCS has a positive impact on corporate internal operating performance and customer or market performance;thirdly,the market competition intensity has an indirect positive effect on corporate performance through MCS.更多还原