摘要
本文在对管理控制系统是否促进以及如何促进组织创新与知识生成的相关文献进行综述的基础上,结合现有管理控制系统的程序与方法,提出了知识导向的管理控制系统的设计思路及其基本框架,并对该管理控制系统的具体运作方法进行了较为深入的探究,以期从操作层面来推行企业知识发展战略,提高企业知识管理效率。
Based on literature review on if management control system improve organization innovation and knowledge production,and how to improve them.Linked with existing management control system procedure and methods,this paper proposes the design mentality and basic framework for the knowledge-oriented management control system.Moreover it probes carefully into the concrete operating method of the system,which is for enterprises to execute knowledge development strategy and enhance the knowledge management efficiency at the operation level.
出处
《会计研究》
CSSCI
北大核心
2007年第9期60-66,共7页
Accounting Research
