Some researchers suggest that the mixed results are due to the misfit of management control system(MCS) and TQM.

全面质量管理(TQM)在全世界范围内已相当普及,但有不少企业虽全面推行TQM却收效甚微,许多学者指出问题在于传统的管理控制系统(MCS)与TQM未能良好配合。

This article point out that the management control is the basic reason of a diversification company,the management control systemis the key aspect that influences diversification company s performance.

本文认为管理控制能力是企业多元化的根本动因,管理控制系统是影响多元化公司业绩的关键因素,因而根据多元化公司的管理特点,以权变理论为基础,从管理的计划、组织、领导、人事和控制五大职能出发,在预算技术、集权与分权、报酬激励系统、业绩评价系统、内部协调与整合和信息系统等方面构建了一个多元化公司管理控制系统研究框架。

Based on the analysis of the evolutionary process of organizational structures in diversified firms,we formulate a logical frame- work of the relationship between management control systemand governance characteristics and that between corporate governance and corpo- rate management in different organizational structures of diversified firms.

本文在分析多元化经营企业组织结构演进过程的基础上,形成了多元化经营企业不同组织结构下管理控制系统、公司治理特征的匹配关系以及管理与治理关系的逻辑。