战略规划流程与绩效指标因果链条对预算目标设定的影响:一项实验研究  

The Effect of Strategic Planning Procedure and Causal Chain of Performance Measures on Budget Goal Setting:An Experimental Study

作　　者：李鹤尊 安娜 刘俊勇[2] LI He-zun;AN Na;LIU Jun-yong

机构地区：[1]北京邮电大学经济管理学院 [2]中央财经大学会计学院

出　　处：《中央财经大学学报》2021年第10期52-64,共13页Journal of Central University of Finance & Economics

基　　金：北京邮电大学中央高校基本科研业务费专项资金资助新进教师人才项目“战略规划流程、绩效指标因果联系与预算行为”(项目编号:2020RC30);国家自然科学基金项目“预算管理程序公平:决定因素与影响后果”(项目编号:71672208)。

摘　　要：本文在平衡计分卡框架下运用实验研究的方法考察了战略规划流程和绩效指标因果链条对预算目标设定的影响。本文研究结果表明,当上级设定的财务目标值高于往年水平时,绩效指标因果链条能够促使下级管理者上报高于往年水平的目标值,以配合既定的财务目标,并且在规范化战略规划流程中应用绩效指标因果链条能够提高下级管理者的预算满意度。进一步分析显示,在规范化战略规划流程中应用绩效指标因果链条,可以加强下级管理者对绩效指标因果联系的认识,提高其对于预算编制程序的公平感,并最终提高预算满意度。This paper uses an experiment to examine the impact of strategic planning procedure and causal chain of performance measures on budget goal setting under the balanced scorecard framework.The experimental results show that when the financial target set by superiors is higher than that of previous years,the causal chain of performance measures can prompt subordinate managers to report a target higher than that of previous years in order to match the given financial target.The experiment also shows that using the causal chain of performance measures in a normalized strategic planning procedure can bring higher budget satisfaction to subordinate managers.The results of supplementary tests show that the combination of the normalized strategic planning procedure and causal chain of performance measures can enhance the subordinate manager s perception of causal linkage of performance measures,thereby improving their fairness perception of the budget planning process,and ultimately improving their budgetary satisfaction.

关 键 词：预算目标 预算满意度 战略规划流程 绩效指标因果链条 

分 类 号：F230[经济管理—会计学]