| 预算功能彰显及其绩效研究——基于我国企业预算管理调查问卷的实证检验 |
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| 引用本文： | 崔学刚,谢志华,刘辉. 预算功能彰显及其绩效研究——基于我国企业预算管理调查问卷的实证检验[J]. 中国会计评论, 2011, 0(2) |
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| 作者姓名： | 崔学刚 谢志华 刘辉 |
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| 作者单位： | 北京工商大学;国家烟草专卖局; |
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| 摘 要： | 本文在提炼与描述了预算的四项功能(业务规划、业绩评价、目标沟通、战略形成)的基础上,研究了各项预算功能彰显程度的环境决定因素、预算功能与预算特征的关系,以及各项预算功能是如何影响组织绩效的。研究发现,预算功能具有多重性,预算环境是各种预算功能彰显的重要驱动因素,各项预算功能都伴随着相应的预算特征,并对组织绩效产生不同影响。
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| 关 键 词： | 预算功能彰显 预算环境驱动因素 预算特征 组织绩效 |
Research on Highlight for Budgeting Functions and Their Organizational Performance:Empirical Test Based on Questionnaires of Budgeting Management in Chinese Business |
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| XUEGANG CUI ZHIHUA XIE HUI LIU. Research on Highlight for Budgeting Functions and Their Organizational Performance:Empirical Test Based on Questionnaires of Budgeting Management in Chinese Business[J]. China Accounling Review, 2011, 0(2) |
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| Authors: | XUEGANG CUI ZHIHUA XIE HUI LIU |
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| Affiliation: | XUEGANG CUI ZHIHUA XIE (Beijing Technology and Business University) HUI LIU (State Tobacco Monopoly Administration) |
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| Abstract: | This paper investigates four potential functions for budgeting in organizations (operational planning,performance evaluation,communication of goals,and strategy formation), their antecedents and several budgeting characteristics that potentially influence these reasons-to-budget's performance.Based on survey data,our analyses suggest that while the four reasons-to-budget exhibit overlap,they are also substantively unique in their own use. Moreover,we demonstrate that the highlight for different budget funct... |
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| Keywords: | Highlight for Budgeting Functions Antecedents of Budgeting Budgeting Characteristics Organizational Performance |
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