管理会计能力观下我国企业预算管理的业绩效应研究——来自长三角地区高科技企业的问卷调查

Research on the Effect of Budget Management on Performance in Chinese Enterprises in the View of Management Accounting Capability——A Survey of High-tech Enterprises in the Yangtze River Delta Region

本文基于一项问卷调查,采用结构方程模型的方法,以长三角地区实行预算管理的高科技企业为样本,考察了管理会计能力观下我国企业预算管理的业绩效应。文章比较了管理会计资产观、资源观和能力观理论,认为在多变环境中,能力观理论诠释当代管理会计有效性更有价值;以管理会计最广泛工具预算为研究对象,考察了预算管理下管理会计能力(学习、整合与重构能力)对组织绩效的影响机理;发现管理会计重构能力是另两种能力的高阶能力;此外,考虑了动态环境因素,进一步验证了能力观视角解读管理会计价值功能的合理性。

Based on a survey of Chinese high-tech enterprises carrying out budget management in Yangtze River delta region, this paper uses SEM model to examine the effect of management accounting on enterprise performance. Firstly, the study compares the theory of management accounting assets, resources and ability. It is indicated that theory of management accounting ability is more suitable to the dynamic environment. Secondly, focusing on budget management, this paper studies the influence mechanism of management accounting ability ( learning, integration and reconstruction ability) on enterprise performance. The study finds that the reconstruction ability is the high-order ability of learning ability and integration ability. It affects enterprise performance more significantly than the other two abilities. Finally, the research hypothesis is released from the regulation effect of dynamic environment. It further verifies the validity of management accounting ability view in explaining management accounting value.