中文摘要：

当前管理控制框架的研究呈现出百家争鸣的态势，客观上造成了不同框架间在思想沟通与理论融合方面存在困难，提炼管理控制框架研究中的共性并整合现有研究成果成为进一步推动管理控制发展的关键。本文基于研究文献的梳理，从管理控制的边界、路径和控制机制三个方面对管理控制框架进行了深入分析，在此基础上推演并提炼出融合多种管理控制思想、反映管理控制发展方向的管理控制框架，同时指出管理控制未来的研究方向，为促进管理控制的深入研究奠定基础。

英文摘要：

Current studies on management control framework show large differences from each other, thus it is hard to communicate and integrate different theories. Refining the commonness from the current management control framework research and integrating the existing research results have become the key to further promote the development of management control. Based on a review of research literatures, this paper analyzes management control framework from the boundary, the path and the control mechanism. This paper further develops a new management control framework which integrates different management control ideas and is adapted to the development direction of management control, also points out the future research direction of management control, to lay the foundation for the further research.