预算功能彰显及其绩效研究——基于我国企业预算管理调查问卷的实证检验

Research on Highlight for Budgeting Functions and Their Organizational Performance： Empirical Test Based on Questionnaires of Budgeting Management in Chinese Business

本文在提炼与描述了预算的四项功能（业务规划、业绩评价、目标沟通、战略形成）的基础上，研究了各项预算功能彰显程度的环境决定因素、预算功能与预算特征的关系，以及各项预算功能是如何影响组织绩效的。研究发现，预算功能具有多重性，预算环境是各种预算功能彰显的重要驱动因素，各项预算功能都伴随着相应的预算特征，并对组织绩效产生不同影响。

This paper investigates four potential functions for budgeting in organizations （operational planning, performance evaluation, communication of goals, and strategy formation）, their antecedents and several budgeting characteristics that potentially influence these reasons-to-budget＇s performance. Based on survey data, our analyses suggest that while the four reasons-to-budget exhibit overlap, they are also substantively unique in their own use. Moreover, we demonstrate that the highlight for different budget functions arises in different circumstances and that budget＇s performance is associated with different budgeting character istics. We also demonstrate a link between the performance of the individual budget function highlight and overall budget satisfaction and organizational unit performance.