公共价值创造与管理控制系统
Public Value Creation and Management Control System
作者: 池晓娟 , 程晋烽 ：北方工业大学经济管理学院会计系，北京 ;
关键词: 公共价值理论； 管理控制系统理论； 公共价值创造； Public Value Theory； The Theory of Management Control System； Creation of Public Value
摘要:Abstract: After entering the 21st century, along with the rapid development of social economy in developed countries, various unrest have flocked. However, the theory and practice of “creating public value” gradually developed in this scenario. Since the management control system is the important tool for enterprise management, it can promote the organization innovation and knowledge creation, and has the huge promotion effect to the enterprise innovation. It is of great meaning to study the creation of public value through the management control system. Through the concrete analysis of public value theory and the theory of management control system, the paper finds out the connec-tion between them, and seeks to realize the creation of public value through the management control system.
文章引用: 池晓娟 , 程晋烽 (2015) 公共价值创造与管理控制系统。 社会科学前沿， 4， 241-246. doi: 10.12677/ASS.2015.44036
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