中文摘要：

从哲学视角审视,管理控制理论面临的＂实践相关性＂考验表现为＂本体论＂和＂方法论＂的不足。通过理论梳理发现,这可能是由于对当代哲学社会科学研究范式转换的忽视所造成的。鉴于此,在阐述后现代哲学＂微观权力论＂对于管理控制研究的意义,并在＂微观权力论＂这一本体论揭示的基础上,引入法家＂术＂治思想,归纳了＂察奸术＂、＂驭臣术＂、＂刑名术＂等权力手段,并论述其在管理控制中的＂方法论＂应用。

英文摘要：

From the perspective of philosophy,management control theory is limited in ontology and methodology.From theoretical review,it is found that the limitation is caused by ignoring the transformation of paradigm of philosophy of social science.In this paper,the significance of introducing micro-power theory into management control research is revealed.Then the classical Legalism theory is applied and some managerial skills are come up with.