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跨组织合作关系的快速发展使得学术界和实务界都对跨组织管理控制系统提出了研究需求。目前，国外关于跨组织管理控制系统（以下简称MCS）的研究理论基础各异，研究内容零乱而不全面。国内该领域的研究则更加匮乏。本文在整合交易成本经济学理论、组织权变理论和资源观的基础上，建立了一个完整的包含跨组织M CS决定因素（控制问题与能力）、控制机制（正式控制／非正式控制）、业绩后果的研究框架。学术上的主要突破在于：（1）首次完整地考察了跨组织M CS的决定因素、控制机制和业绩后果这三者之间的直接影响和调和影响，梳理出了跨组织M C S控制机制的组成要素；（2）将交易成本经济学理论、组织权变理论以及资源基础理论作为理论依据，从需求和供给两方面对跨组织MCS进行研究；（3）深入研究了中国特色的制度背景如何作用于跨组织M CS。本文的研究成果还将为企业提升管理控制水平、增强核心竞争力提供有力指导。“,”Both academic and practical areas require researches on the inter‐organization‐al management control systems due to the radical development of inter‐organizational coopera‐tion? So far ,the western literatures on the inter‐MCS theory is based on the theoretical foun‐dation of different disciplines ,and the research contents are too cluttered and incomplete? Do‐mestic research on this topic is extremely sparse? Based on the intergration of transaction‐cost theory ,contingency theory and resource‐based view ,this paper establishes a comprehensive framework which consists of inter‐MCS determinants (control problems and power) ,control mechanisms (formal/informal control) and performance consequences? This paper makes aca‐demic breakthrough in the following aspects :(1) Investigating the integrated framework of inter‐MCS (contains determinants ,control mechanisms and performance consequences) and examining the direct and moderate relations among them for the first time ,and clarifying the components of inter‐MCS mechanisms ,(2) Adding resource‐based view as theory base and combining it with transaction‐cost theory and contingency theory ,and then undertaking an a‐nalysis from both supply and demand perspectives;(3) Giving a deeply discussion about the impact of institutional context in China on the inter‐MCS? The paper achievements will pro‐vide powerful guidances for enterprises to enhance their management control capability and strengthen their core competencies.