谁推动预算管理起效?——高管意志、物质激励、组织预算态度和信息交互的比较分析

What Push the Budget Management?——Executive Will, Incentive, Organization’s Budgetary Attitude or Information Interaction

实地调查103家中国企业,探索企业预算管理实施效果的深层机制。研究发现:除了传统理论认为的物质激励能够推动预算管理实施,高管意志、组织预算态度和预算信息交互也是预算管理起效的重要因素。实证结果显示,物质激励的总体影响力最强;高管意志对预算效果的影响是通过影响其他因素间接实现的,但整体影响力很强,仅次于物质激励,超过了组织预算态度和信息交互的作用;组织预算态度的作用也不容忽视,彫响力甚至超过了信息交互对预算效果的作用。研究结论既证实了激励理论和委托代理理论在中国企业预算管理中的有效性,也反映了中国企业管理的文化特征;研究结论提示管理者在实施预算管理时不但要建立有效的激励制度,还要改变高管意志和组织预算态度,同时应保证预算信息沟通机制畅通。

We explore the mechanism of budget management based on the corporate culture theory with the comprehensive management data from 103 Chinese corporations. It is found that not only the budget incentives are believed to affect the budget implementation effectiveness in traditional theories, but also the executive will on budget, organization's budgetary attitude and budget information interaction are important factors. Empirical test results reveal that the budget incentives have the greatest overall impact on the implementation of budget management, followed by the executive will which affects budget management through other key factors. The organization's budgetary attitude is a more important role than information interaction in budget management. The conclusion not only confirms the effectiveness of incentive theory and principalagent theory in Chinese enterprise budget management, but also reflects the cultural characteristics of Chinese enterprise management. It suggests that the most important issue for managers to solve in implementing budget management is to change the will of executives and the attitude of organizational budget, at the same time to establish an effective incentive system and a smooth budget information communication mechanism.