中文摘要：

一个有效的管理控制系统能帮助企业提高经营活动的效率和效果、减少管理失误、提高组织学习能力。虽然全面质量管理（TQM）作为一项重要的管理工具被引进我国已有多年，但关于TQM关键因素及其业绩后果的实证证据仍然非常缺乏。采用为TQM和业绩设计的综合量表，本文对TQM和企业业绩之间的关系进行了实证研究。本文不仅将全面质量管理作为一个整体，而且深入到全面质量管理的内部，辨识出全面质量管理的三火关键因素，并运用结构方程模型方法对TQM各关键因素之间及其与企业业绩的相互关系进行了全面检验。我们的研究发现，TQM水平与企业业绩之间有显著的正相关关系，而且TQM作为一个复杂的整合系统，各关键因素之间相互依赖、协调统一，共同促进企业各方面业绩的改善。本文关于TQM关键因素与企业业绩之间的直接与间接关系的研究，不仅丰富了质量管理和管理控制文献，还为实务界如何正确采用TQM战略提供了科学的指导。

英文摘要：

An effective management control system （MCS） enhances the efficiency and effectiveness of operating activities, reduces managerial loss, and improves organisational learning ability. Although total quality management （TQM） has been operating in China for many years and has become an important management tool, there are few studies that examine the economic consequences of the critical factors of TQM. Using our comprehensive measuring instrument for TQM and organisational performance, this paper empirically tests the relationship between critical TQM factors and organisational performance. We have identified three factors that are critical to TQM. Using structural equation modelling, we test both the economic consequences of TQM as a whole and the relationship between the three critical factors and organisational performance. Our study shows that the level of TQM implementation is positively correlated with organisational performance. Furthermore, we find that TQM is a complex integrated system in which all three critical factors are interrelated. The critical factors all contribute to the improvement of organisational performance, either directly or indirectly. Our study not only enriches the literature on quality management and management control, but also helps practitioners to better implement their TQM strategies.