摘要
采用问卷调查的形式,运用结构方程模型的分析方法研究了487份有效调查问卷.经研究得出如下结论:预算参与对组织管理绩效的影响可以用管理有用信息来进行解释,预算参与会增加管理有用信息的获得,获得的信息会对组织管理绩效产生积极影响.特别是在环境变动性较大的情况下,加强预算参与对提高组织管理绩效的影响将更加显著.
In this paper, four hundreds and eight -seven investigations are studies applying with structural equation analysis and questionnaire method. The conclusion that the influence of budgetary participation on performance management of organization can be interpreted by management information and budgetary participation obtaining management information is proposed. Especially, the influence of strengthening budgetary participation on perfomarance management of organization is more notable if the environment changes greatly.
出处
《四川文理学院学报》
2011年第2期93-95,共3页
Sichuan University of Arts and Science Journal
关键词
预算管理
预算参与
管理绩效
Budgetary participation
budgetary, management
management performance
