CAJ | 학술논문

　　基于组织学习理论探讨跨国并购中的管理控制策略与中国企业知识转移之间的关系。通过对三家中国企业的案例比较研究发现，对目标公司的弱控制会促进中国企业知识转移的进程，提出了管理控制与跨国知识转移的理论模型，并认为管理控制策略主要是通过作用于员工的合作意愿和文化差异对知识转移的有效性产生影响的。
　　기우조직학습이론탐토과국병구중적관리공제책략여중국기업지식전이지간적관계。통과대삼가중국기업적안례비교연구발현，대목표공사적약공제회촉진중국기업지식전이적진정，제출료관리공제여과국지식전이적이론모형，병인위관리공제책략주요시통과작용우원공적합작의원화문화차이대지식전이적유효성산생영향적。
This paper employs organizational learning theory to provide an understanding of the relationship be-tween management control policy of acquired firm and Chinese firm's knowledge-transfer. Through multiple-case study of three Chinese firms, this paper examines the mechanism under which low-level control of acquired firm facilitates Chinese firm's knowledge-transfer. Based on organizational learning theory and results of case study, this paper comes up with the theoretical model of management control and cross-border knowledge transfer, which indi-cates that cooperation willingness of acquired firm's employees and culture barrier influenced by management con-trol policy will have an impact on effective knowledge transfer.