员工参与对于预算管理绩效影响的路径分析

本文以路径分析方法为基础,对我国上市公司内员工参与和管理绩效之间的关系进行了实证研究。研究结果发现,员工对于预算目标的接受度会对员工参与和管理绩效之间的关系产生影响,其影响程度会受到预算目标困难度的调节,预算目标困难度高时,员工参与可经由强化预算目标接受而间接提升预算管理绩效;困难度低时,则无此效果。

A Path Analysis of the Influence of Employee Participation on Budget Management Performance

The objective of this research is to examine the perceived level of budgetary goal acceptance as an intervening variable between budgetary participation and managerial performance with using path analysis. The result of this study, based on a questionnaire survey of production managers of publicly owned corporations in Shanghai, suggests that the goal acceptance's mediating role between budgetary participation and managerial performance is moderated by budgetary goal difficulty. Owing to enforcing the budgetary goal acceptance, the link between budgetary participation and managerial performance will be stronger when budgetary goal difficulty is high; and there exists no goal acceptance's mediating role when budgetary goal difficulty is low.