转轨经济下的辽宁企业管理控制模式现状分析

Analysis of Current Modes of Enterprise Management/Control in Liaoning During Restructuring Economy

企业内部管理控制模式是随着控制环境的变化而变化的。在分析辽宁省146家企业问卷调查数据的基础上,建议当前转轨经济条件下,辽宁省企业内部实施的管理控制系统应以制度控制模式和预算控制模式为主,以评价和激励控制模式为辅。辽宁省企业要应对全球金融危机带来的挑战与机遇,应当根据自身的管理基础和控制环境,选择适用的管理控制系统模式;构建基于环境变化的动态管理控制系统,使组织与动态环境相匹配;改善薄弱控制环节,优化管理控制系统。

The mode of an enterprise management/control shall change as the case may be.Based on the questionnaire answered by 146 enterprises in Liaoning Province and taking account of the current economical restructuring,it is suggested that the dominant modes of Liaoning＇s enterprise management/control should be the regulatory control and budgetary control,with evaluation and incentive as ancillary modes.To face the challenge and opportunity accompanied by the global financial crisis,an enterprise has to choose a management/control mode adaptable to itself in accordance to its original management and controllable ambient factors.In addition,the enterprise should build a dynamic management/control system to adapt itself to ambient change and perfect the weak controlling links,thus matching its organization with changing ambience and optimizing its management/control system.