The Empirical Study of Realtionship between Employees Involved in Acts of Budget and Management Performance
|Keywords||budget participation Management performance budget attitude Jobsatisfaction Organizational commitment|
Enterprise’s movement, the supervisory control and the budget management are closely linked, the budget is a tradition, and widespread using supervisory control method. The budget process is a system’s part in the organization for carrying on the behavior control, the human is the main body in the behavior control, the budget establishment and the control must depend upon the human to carry on, person’s factor is affecting the business management personnel’s budget participation behavior and the management achievement relations in the budget drafting and the controlled process. In the related management domain’s real diagnosis literature, the enterprise staffs budget participation behavior and the management achievement’s relations still do not have the conclusion until now. The part research demonstrated that the staff budgets participation and management achievement present the positive relationship; However, some study discovered that they has the inverse correlation relations or non-correlated. Many scholars pointed out that the budget participation behavior and the management achievement’s relations is uncertainty, the introduction of intermediate variable can understand this kind of relations well.This research mainly in Maslow’s hierarchy theory of needs, Herzberg’s theory, the theory of expectation Vroom theoretical basis, etc to discuss the related and the causal relation between budget participation behavior and intermediate variable, through empirical study methods, such as interview, questionnaire survey, select the intermediate variable between budget participation behavior and the management achievement’s (budget manner, work degree of satisfaction, organization pledge) as the main investigation aspect in questionnaire survey, establishes the research supposition, carries on the statistical analysis using SPSS17.0to the collection data, using the structural equation model to test the establishment supposition, and puts forward the proposal according to the research process and the conclusion.The findings indicated:The business management personnel’s budget participation behavior and the management achievement have direct relation; The enterprise staffs budget manner and the work degree of satisfaction take the intermediary variable, have the remarkable effect separately to manages the achievement; The organization pledged that can adjust the influence between budget participation behavior and the management achievement relations; Because the enterprise staffs budget manner and the organization pledged that between the relations are not obvious, cause the enterprise staffs budget participation behavior and the management achievement through the budget manner and the organization pledged between control action’s relations are not very remarkable. This research obtains the real diagnosis conclusion budgets the participation behavior and the management achievement relational research for the Domestic enterprise staffs provides the effective reference; And can help the enterprise superintendents to know well about the deep level reason behind the staff budgets participation behavior choice, improves enterprise’s management level, enhances the management achievement.