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

作　　者：文东华[1] 潘飞[1] 杨玉龙[1] 王凤倩 

机构地区：[1]上海财经大学会计与财务研究院,上海200433 [2]上海精密计量测试研究所,上海201109

出　　处：《财经研究》2012年第6期80-90,共11页Journal of Finance and Economics

基　　金：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)

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。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 relation- ship among market competition intensity, MCS and corporate performance. It arrives at the following conclusions, firstly, the increase in market compe- tition intensity results in firms＇ greater willingness to adopt MCS; second- ly, 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.

关 键 词：市场竞争强度 管理控制系统 企业业绩 

分 类 号：F234.3[经济管理—会计学]