基于预算的考核、预算氛围和预算副效应被引量：44

Budget-based performance evaluation,budget atmosphere and side-effects of budget

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摘要预算作为一种管理控制工具被广泛运用于实务,并有许多企业根据预算进行业绩考核。基于218个问卷样本,本文运用结构方程(SEM)研究了基于预算的考核执行、预算氛围和预算副作用之间的关系。结果表明,基于预算的考核执行与预算副作用正相关,预算氛围与预算副作用负相关。这表明严格的预算考核执行会带来副作用,而恰当的预算氛围可以降低副作用。该结论与权变理论的系统性适应相吻合,即在有较好预算氛围的公司,严格的预算考核执行更为适应,这类公司往往管理更规范。 Budget as a management control vehicle is widely applied in practice.Many companies embed performance evaluation within budget.Using structural equation models of 218 samples,we tested the correlation among budget-based performance evaluation,budget atmosphere and side-effects of budget.The results suggest that budget-based performance evaluation is positively associated with side-effects of budget,while budget atmosphere is negatively associated.This is in alignment with the system fit of contingency theory:an evaluation system firmly stick to budget numbers is more fit in better budget atmosphere,where company adapt more former management style.

作者邓传洲刘峻勇赵春光

机构地区上海国家会计学院中央财经大学会计学院

出处《会计研究》 CSSCI 北大核心 2008年第4期70-77,共8页 Accounting Research

关键词预算考核预算氛围副作用结构方程

分类号 F275 [经济管理—企业管理] F272.92 [经济管理—企业管理]

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