中文摘要：

Guanghua Yuan （1965-）, born in Hubei Province, Ph.D. candidate of School of Economics and Management, Tsinghua University; Main research field： Management Accounting, Management Control System; Address： School of Economics and Management Tsinghua University, Beijing, P. R. China, Postcode： 100084： Tel： 010-62779904, 13693227780; E-mail： yuangh@em.tsinghua.edu.cn. Zengbiao Yu （1955-）, born in Hebei Province, professor, Ph.D. supervisor of School of Economics and Management, Tsinghua University; Main research field： Management Accounting, Management Control System; Address： School of Economics and Management Tsinghua University, Beijing, P. R. China, Postcode： 100084; E-mail： yuzb@em.tsinghaa.edu.cn.