资源描述：
《战略、业绩评价体系与业绩——对中国上市公司的研究【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、外文翻译原文Strategy,performance-measurementsystems,andperformance:AstudyofChinesefirmsMaterialSource:TheInternationalJournalofAccounting44(2009)256–278Author:DamonM.Fleming,CheeW.Chow,GongmengChenAbstractNumerousstudiesindevelopedWesterncountrieshaveshownthatfirms'strategi
2、cchoicesareresponsivetoattributesoftheirexternalenvironment.Inturn,performance-measurementsystemsareusedtosupportstrategyimplementation,whichthenaffectfirmperformance.However,institutionalfactorsmaylimittheextenttowhichtheselinkagesexistinthetransitionalChineseeconomy
3、.Weanalyzesurveyandpubliclyavailabledatafor104listedChinesemanufacturingfirmsandfindthat,despiteanumberofidentifiableimpediments,thesefirms'strategicemphasisongrowthisresponsivetothecompetitionanduncertaintythattheyface.Inthecaseofuncertainty,therelationshipgoesintheo
4、ppositedirectiontothatfoundinWesternfirms.LiketheirWesterncounterparts,Chinesefirmswithgreateremphasisongrowthalsotendtomakegreateruseofbalanced/integratedperformancemeasurementsystems,and,inturn,theyperformatahigherlevel.1.IntroductionNumerousstudieshaveshownthatfirm
5、smakestrategicchoicesofteninresponsetotheirexternalenvironment.Firmsalsouseperformance-measurementsystems(PMSs)tosupportstrategyimplementationthatincreasestheirperformance.Thisliterature,however,islargelyfocusedonfirmsfromthemoredevelopedWesterneconomies(seeChenhall,2
6、003,2007forreviews).WhetherornottheserelationshipsholdtrueforChinesefirmshasnotyetbeenempiricallytested.Webelievethatsuchaninvestigationiswarranted,inpart,becauseChinahasbecomeoneoftheworld'slargestexportandimportcountries(OECD,2005;Roberts&Engardis,2006),andinpartbec
7、auseitstransitionaleconomyhascertainattributeswhichmightsuppressamanager'smotivationand/orabilitytorespondtohis/herfirm'schallengesandopportunities.Withtheexpandingglobalpresenceof5Chinesefirms,anincreasedunderstandingofthestrategicnatureandperformanceeffectsoftheircu
8、rrentmanagementpracticesmighthelpinvestors,creditors,joint-venturepartners,suppliers,andcompetitorsinassessingtheirrelations
