Typically, In the multinational corporations, culture has become an important envionment variables. Many scholars have addressed such issues as the impact of culture on the management control system.

• 由于企业跨国经营活动的普遍开展,国家文化已成为一个重要的环境变量,关于文化因素对企业管理控制系统的研究也成为理论界普遍关注的问题,很多学者对这一问题开展了研究。