摘要
企业战略是从全局来对企业具体生产经营过程进行科学的、合理的安排与筹划,具有长期性、整体性、时期性特征,战略环境和前提的转化会导致旧战略的消亡和新战略的产生。要使企业战略管理中各项活动能够顺利进行和协调发展,必须构建一个合理有效的、制度化的集团战略管理体系。本文主要从战略控制的起源、环境与战略控制的关系、战略控制与组织绩效关系、战略风险与战略控制关系、财务控制与战略控制关系、董事会与战略控制关系、战略控制程序、战略控制方法这八个方面对企业战略控制理论进行阐述。战略控制是高层次的管理控制,它受到公司治理主体的影响,关注的是长期的、具有战略意义的问题。
Corporate strategy, which employs an overall view to scientifically and reasonably instruct the specific process of enterprise production and operation, is farreaching, integral, as well as periodic. Strategic environment and premise transformation will lead to the demise of old strategies and the growth of a new strategy. Practice indicates that a reasonable, effective, and institutionalized strategic management system should be set up, so as to guarantee the smooth and coordinated development of various activities in a business group. This thesis mainly elaborates on the control theory of enterprise strategy from eight aspects： the origin of strategic control, the relationship between environment and strategic control, the relationship between strategic control and organizational performance, the relationship between strategic risk and strategic control, the relationship between financial control and strategic control, the relationship between board of directors and strategic control, strategic control program, and strategic control method. Strategic control is a management control of a high level, which is subject to the influence from corporate governance and focuses on long - term issues of strategic significance.
出处
《企业经济》
北大核心
2014年第3期5-10,共6页
Enterprise Economy
基金
国家自然科学基金项目"公司治理与管理控制的交互作用及影响机制研究"(批准号:71072095)
2013年教育部人文社会科学重点研究基地重大项目"公司治理信息系统评价研究"(批准号:13JJD630004)
关键词
战略管理
战略控制
管理控制
strategic management
strategic control
management control
