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Management Control Environment and Management Control System

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Enterprise Management Control Systems in China

Part of the book series: Understanding China ((UNCHI))

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Abstract

The internal management system elements define the general framework of management control element system. This framework indicates that management control system is an open system. As the first element of management control system, control environment has an important influence on the management control mode and plays a significant role in the establishment and application of management control system. This chapter mainly studies the connation of control environment and its influences on management control system formulation.

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Notes

  1. 1.

    Cihai, Shanghai [1].

  2. 2.

    Zhou Shouhua et al. [2].

  3. 3.

    Anthony [3].

  4. 4.

    Li Kongyue and Luo Biliang [5].

  5. 5.

    Woodward [6].

  6. 6.

    Lin Zeyan [7].

  7. 7.

    Xu Guohua and Zhang De [8].

References

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  4. Wilson R, Su Tong (Translation) (1988) Cost control handbook. Peking University Press, Beijing, p 116 (Chinese)

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  5. Li Kongyue, Luo Biliang (2002) The theory of corporate governance structure: an overview. Contemp Finance Econ 23(8):61–64

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  8. Xu Guohua, Zhang De (1998) Management. Tsinghua University Press, Beijing, p 218

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Authors and Affiliations

  1. School of Accounting, Dongbei University of Finance and Economics, Dalian, China

    Xianzhi Zhang

Authors
  1. Xianzhi Zhang
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Zhang, X. (2014). Management Control Environment and Management Control System. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_9

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