本篇文章旨在帮助读者了解管理控制在德语区国家的发展和现状。文章涉及以下四个方面:第一,管理控制的实务起源与学术制度;第二,管理控制的概念(国际管理控制师协会所提出的基于企业实务的概念以及德语文献中所提出的学术概念);第三,管理控制师的职责;第四,管理控制师在企业中所扮演的角色。 This article is intended to help readers understand the status and development of management control in the German-speaking countries. The article covers the following four aspects: first, the practical origins and academic system of management control; second, the concept of management control (the concept of business practice and the academic concepts proposed in the German literature proposed by the International Institute of Management Controllers) ; Third, the responsibilities of the management control division; and fourth, the role of the management control division in the enterprise.