公共价值创造与管理控制系统

Public Value Creation and Management Control System

摘要: 进入21世纪以后，伴随着发达国家社会经济的迅速发展，各种动荡局面纷至沓来，“创造公共价值”的理论和实践却在这种情景下逐渐发展起来。鉴于管理控制系统是企业管理的重要工具，能够促进组织创新与知识生成，对企业创新具有巨大的促进作用。研究通过管理控制系统来实现公共价值的创造具有很重要的现实意义。本文通过具体分析公共价值理论和简要分析管理控制系统理论，来发现它们之间的联系，寻求通过管理控制系统来实现公共价值的创造。

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.