市场竞争强度、管理控制系统与企业业绩Market Competition Intensity,Management Control System and Corporate Performance
文东华;潘飞;杨玉龙;王凤倩;
摘要(Abstract)：
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。
关键词(KeyWords)： 市场竞争强度;管理控制系统;企业业绩
基金项目(Foundation): 国家自然科学基金重点资助项目(71032005);; 教育部人文社会科学重点研究基地重大资助项目(10JJD630005)
作者(Author): 文东华;潘飞;杨玉龙;王凤倩;
Email:
DOI: 10.16538/j.cnki.jfe.2012.06.008
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