公司治理框架下的战略控制研究综述

Study of Strategic Control Under Framework of Corporate Governance

企业战略控制和战略绩效成为管理与治理的核心问题,战略控制从管理层面发展到治理层面。股东为首的利益相关者对企业战略行为关注,对管理层绩效评价、考核与任免,引导管理层为企业价值创造和可持续发展做出努力。本文在剖析战略控制机制的基础上,将战略控制纳入到公司治理的整体框架中,根据董事会或控制性股东对战略管理介入程度分为财务控制和战略控制;综述了国内外相关研究,明确了公司治理框架下战略控制的研究内容,并为未来研究提出了建议。

Strategic control and strategic performance are the very core of management and governance. Strategic control is developing from management to governance. Shareholders and the parties concerned pay attention to strategic behavior of enterprises by evaluating, examining, appointing or removing managers so that managers will contribute to the creation of value and sustainable development of enterprises. The paper analyzes the mechanism of strategic control and integrates strategic control into the framework of corporate governance. The participation of board of directors and principal shareholders in strategic management includes financial control and strategic control. The paper reviews the related study at home and abroad, clarifies the content of strategic control under the framework of corporate governance, and offers some suggestions for the future research.