管理者预算参与对管理绩效影响的实证研究  

Empirical Research on the Impact of Managers Participating in Budgeting on Management Performance

作　　者：吴粒[1] 王芳芳[1] 袁知柱[1] 

机构地区：[1]东北大学工商管理学院,辽宁沈阳110819

出　　处：《东北大学学报（自然科学版）》2011年第1期149-152,共4页Journal of Northeastern University(Natural Science)

基　　金：教育部人文社会科学研究项目(05JD630101);中央高校基本科研业务费专项资金资助项目(N090306001)

摘　　要：引入预算态度、预算激励变量,采用问卷调查法分析管理者的预算参与行为与管理绩效的关系,并构建了结构方程模型.研究发现:管理者预算参与与管理绩效成正相关,而这种正相关又受到预算激励的调节作用,即预算激励既直接调节管理者预算参与与管理绩效的关系,也通过管理者对预算的态度这一中介变量间接调节管理者预算参与与管理绩效的关系.The attitude to budgeting and relevant incentives as the variables were introduced in budgeting process with the questionnaires returned to analyze further the relationship between managers＇ behavior of participating in budgeting and management performance,thus developing a structural equation model.It was found that there was a positive correlation between the managers who have participated in budgeting and management performance,and the relevant incentives can regulate such a correlation,i.e.,the incentives directly regulate the relation between managers＇ participation and management performance,while managers＇attitude to budgeting as a mediating variable indirectly regulate the relation.

关 键 词：管理者 预算参与 预算态度 预算激励 管理绩效 

分 类 号：C93[经济管理—管理学]