文献类型：期刊文献

中文题名：预算参与对企业管理绩效的影响研究

英文题名：Research on the Impact of Budget Participation on Business Management Performance

作者：吴革[1];王宇[2];周逸凡[1]

第一作者：吴革

机构：[1]对外经济贸易大学国际商学院;[2]北京联合大学应用文理学院

第一机构：对外经济贸易大学国际商学院

年份：2019

卷号：0

期号：3

起止页码：30-41

中文期刊名：财务研究

外文期刊名：Finance Research

语种：中文

中文关键词：预算参与;外部竞争;组织文化;角色模糊;管理绩效

外文关键词：budget participation;external competition;organizational culture;role ambiguity;management performance

摘要：以外部竞争和组织文化为前因变量、角色模糊为中介变量,本文通过构建结构方程模型,采用问卷调查的方法研究了预算参与的决定因素以及预算参与对管理绩效的影响。研究发现:(1)竞争程度与组织文化对预算参与的程度有显著影响。外部竞争程度越高,预算参与程度越高;领导风格越体贴,预算参与程度越高;组织凝聚力越高,预算参与程度越高。(2)预算参与程度不仅对企业管理绩效有直接的正向影响,也可以通过减少角色模糊从而提高企业管理绩效。本文拓展了预算参与的理论文献,尤其是引入角色模糊变量,更加清晰地解释了预算参与对企业管理绩效的影响,为未来的研究提供了一种新的角度。
This paper constructs a structural equation model with external competition and organizational culture as the premise variable and role ambiguity as the intermediate variable. Questionaire are used to study the determinants of budget participation and the impact of budget participation on management performance. The research finds that, firstly, the degree of competition and organizational culture have a significant impact on the degree of budget participation. The higher the degree of external competition, the higher the degree of budget participation;the more considerate the leadership style, the higher the degree of budget participation;the higher the organizational cohesion, the higher the degree of budget participation. Secondly, the degree of budget participation not only has a direct positive impact on management performance, but also can improve management performance by reducing role ambiguity. This paper expands the theoretical literature of budget participation, especially introduces role ambiguity to explain the impact of budget participation on management performance, and provides a new perspective for future research.