성장전략, 성과측정시스템 및 조직성과간의 관계 - 중국 제조업을 중심으로 -

The fact that enterprises make strategic choices in order to deal with the external environment are mentioned in many researches. Enterprises use the management control system to improve their results in order to support the implementation of the strategy. But most of the literature regards the development of the western economic enterprises as a starting point. Whether such a relationship is effective or not in Chinese enterprises, it has not been demonstrated. China is gradually becoming one of the world's largest export countries. In the period of economic transition, China has the ability to suppress the operator's incentive mechanism or the ability of the property in order to meet the challenges and opportunities of enterprises. So it is of significance to look at the problems raised in this research. We analyze survey data for 92 listed Chinese manufacturing firms. The results is summarized as follows: These firms' strategic emphasis on growth is responsive to the competition and uncertainty that they face. In the case of uncertainty, the relationship goes in the opposite direction to that found in Western firms. Like their Western counterparts, Chinese firms with greater emphasis on growth also tend to make greater use of balanced/integrated performance measurement systems, in turn, they perform at a higher level. With Chinese enterprises on global into expanding, investors, investment partners, suppliers, and competitors improve understanding about the impact on the management of Chinese enterprises in the strategic characteristics and achievements, which may help to evaluate the relationship of the Chinese enterprises.