管理会计与控制技术、核心能力建设与企业业绩—基于中国施工企业293个工程项目的调查分析

科研管理 ›› 2014, Vol. 35 ›› Issue (2): 70-78.

管理会计与控制技术、核心能力建设与企业业绩—基于中国施工企业293个工程项目的调查分析

毛洪涛¹, 周彦¹, 任旭林², 张正勇³

1. 西南财经大学会计学院, 四川成都 611130;
2. 西南财经大学人力资源中心, 四川成都 611130;
3. 南京财经大学会计学院, 江苏南京 210046

收稿日期:2011-09-20 修回日期:2012-12-03 出版日期:2014-02-25 发布日期:2014-03-10
作者简介:毛洪涛（1970- ），男（汉），云南昆明人，西南财经大学会计学院（教授），研究方向：会计理论与成本管理会计。
周彦（1987- ），女（汉），重庆铜梁人，西南财经大学会计学院（硕士研究生），研究方向：成本管理。
任旭林（1978- ），男（汉），四川南充人，西南财经大学人力资源中心（副教授），研究方向：组织行为学与人力资源管理。
张正勇（1983- ），男（汉），安徽合肥人，南京财经大学会计学院（讲师）、南京大学商学院（博士后），研究方向：社会责任会计与报告、公司治理。
基金资助:
国家自然科学基金项目，项目批准号：70872093，起止时间：2009.1-2011.12；国家自然科学基金项目，项目批准号：71172228，起止时间：2012.1-2015.12；教育部新世纪优秀人才支持计划，项目号：NCET-09-0658；财政部全国会计领军（后备）人才培训项目。

Management accounting and controls, core competence development and firm performance：A survey based on 293 construction projects of Chinese construction firms

Mao Hongtao¹, Zhou Yan¹, Ren Xulin², Zhang Zhengyong³

1. School of Accounting, Southwestern University of Finance and Economics, Chengdu 611130, Sichuan, China;
2. Human Resource Center, Southwestern University of Finance and Economics, Chengdu 611130, Sichuan, China;
3. School of Accounting, Nanjing University of Finance and Economics, Nanjing 210046, Jiangsu, China

Received:2011-09-20 Revised:2012-12-03 Online:2014-02-25 Published:2014-03-10

摘要/Abstract

摘要： 近年来，国内管理会计与控制技术（MACs）正在企业不断深入推广，但鲜有研究关注MACs实施的作用和效果，本文在293个工程项目问卷调查的基础上，运用结构方程模型分析了现代MACs在企业中的业绩作用和影响机理。研究发现：MACs的运用能直接提升企业财务业绩，并通过核心能力建设间接影响企业财务业绩。MACs在其运用过程中，加强企业核心能力，并通过核心能力的整合为企业带来持续的竞争优势。研究进一步发现，MACs对核心能力及业绩的作用受到控制技术成熟度的影响，控制技术实施越成熟，对核心能力及业绩的影响越明显。鉴于此，本文研究对于正确认识、选择和实施MACs具有重要指导意义。

关键词: 管理会计与控制技术, 核心能力, 业绩, 施工企业

Abstract: Management accounting and controls (MACs) have being applied more frequently and broadly in Chinese firms in recent years. However, little literature studies the effectiveness of MACs. We conduct a survey of 293 construction projects and adopt the structural equation model to analyze the influence of MACs on firm performance. We find that application of MACs can directly improve firms' financial performance and indirectly affect financial performance through the development of firms' core competence. In its application process, MACs improve firms' core competence and bring sustainable competitiveness through the integration of core competence. Further, we find that the development level of MACs affects their influence on core competence and firm performance. The more developed MACs are, the more obvious the influence on firm performance is. Therefore, this paper provides guidance for understanding, choosing and implementing MACs.

Key words: management accounting and controls, core competence, performance, construction firms

中图分类号:

F234.3

毛洪涛, 周彦, 任旭林, 张正勇. 管理会计与控制技术、核心能力建设与企业业绩—基于中国施工企业293个工程项目的调查分析[J]. 科研管理, 2014, 35(2): 70-78.

Mao Hongtao, Zhou Yan, Ren Xulin, Zhang Zhengyong. Management accounting and controls, core competence development and firm performance：A survey based on 293 construction projects of Chinese construction firms[J]. Science Research Management, 2014, 35(2): 70-78.

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