摘要
本文指出由于委托代理理论的前提假设不合理 ,因此从这一角度研究管理控制存在着难以克服的局限性。然后在和谐理论的基础上提出了和谐控制的概念 ,指出了其与小团体控制的差异。最后阐明了和谐控制的意义及其与企业文化的关系。
In this paper,the meaning and nature of management control are discussed;then according to the nature of management control and harmony theory,the concept of harmony control is proposed and the difference in harmony control and clan control is compared.We think harmony control is gaining more and more importance in the management of modern enterprises and the importance of corporation culture lies in its role as a tool of harmony control.
出处
《管理工程学报》
CSSCI
2002年第2期83-85,共3页
Journal of Industrial Engineering and Engineering Management
基金
国家自然科学基金重点研究项目资助 ( 79830 0 10 )
关键词
管理控制
和谐控制
和谐理论
management control
harmony control
harmony theory