摘要:以参与预算、预算松弛和组织绩效为要素,建立预算行为的分析框架,对参与预算、预算松弛和组织绩效之间的关系及其影响因素进行分析,认为员工个性特征、组织文化、组织权力结构、预算在评价中的重要性和环境的不确定性程度均会影响参与预算与组织绩效关系,员工的风险偏好、组织承诺感和外部环境的不确定性程度等是影响参与预算与预算松弛关系的重要因素,行业特征、竞争战略类型和企业生命周期影响着预算松弛与组织绩效的关系。
关键词:参与预算;预算松弛;组织绩效

预算管理是企业管理控制系统的核心要素,是提升企业绩效的管理系统被赋予了目标设定、资源配置、内部控制和业绩评价等多重功能。然而实践中预算管理遭遇了诸多批评,其效果不尽如人意。如何优化预算管理系统并使之发挥其应有之功能成为实务界和学术界共同的研究任务,只是两者的研究路径和方法不同而已。实务界的研究更多地是方法和技术的层面优化预算管理,分别提出原基础上改进(better budgeting)和超越预算(beyond budgeting)两种思路。学术界的研究则是更多地从行为层面寻找和验证影响预算管理成效的因素,行为层面的研究主题是参与预算(participative budgeting)、预算松弛(budgetary slack),它们成为预算管理乃至管理 [7] gul,ferdinand a., tsui,judy s. l., fong,steve c. c. and kwok,helen y. l. decentralisation as a moderating factor in the budgetary participation-performance relationship: some hong kong evidence [j]. accounting and business research, 1995(25):98:107-113.
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