This study probes into the role of corporate control mechanisms-strategic controls and financial controls-on developing organizational absorptive capacity and the implications on choosing control mechanism properly in changing markets.

• 本文在对相关理论研究回顾的基础上，分析了不同内部控制方式－财务控制与战略控制－对企业吸收能力的影响，并指出了分析结果对动态市场中企业控制方式选择的指导意义。