公共价值创造与管理控制系统.pdfVIP

Advances in Social Sciences 社会科学前沿, 2015, 4(4), 241-246 Published Online December 2015 in Hans. /journal/ass /10.12677/ass.2015.44036 Public Value Creation and Management Control System Xiaojuan Chi, Jinfeng Cheng Department of Accounting, College of Economics and Management, North China University of Technology, Beijing rd th th Received: Nov. 23 , 2015; accepted: Dec. 7 , 2015; published: Dec. 11 , 2015 Copyright © 2015 by authors and Hans Publishers Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). /licenses/by/4.0/ 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. Keywords Public Value Theory, The Theory of Management Control System, Creation of Public Value 公共价值创造与管理控制系统 池晓娟，程晋烽 北方工业大学经济管理学院会计系，北京 收稿日期：2015年11月23 日；录用日期：2015年12月7 日；发布日期：2015年12月11 日 文章引用: 池晓娟, 程晋烽. 公共价值创造与管理控制系统[J]. 社会科学前沿, 2015, 4(4): 241-246. /10.12677/ass.2015.44036 池晓娟，程晋烽