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

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.