作者：周琳，王悦
摘要/Abstract
对企业研发活动管理控制问题的研究不仅有助于提升企业研发管理水平，而且有助于提升企业创新水平，进而增强核心竞争力。本文首先回顾了企业研发活动的管理控制系统的内容与特征，影响因素及其经济后果，然后对现有研究进行简要评述，最后在结合我国制度背景的基础上提出了未来可供研究的方向。
Studying of management control in enterprise R&D activities for the research is not only helps improve enterprise management level, and helps to enhance the level of enterprise innovation, and enhance core competitiveness.This article first reviewed the content, characteristics,influence factors and its economic consequences of management control system in enterprise research and development activities, and then reviewed the existing research briefly, and finally put forward future research on the basis of institutional background in China.