摘要
本文利用250份有效回收的问卷,采用结构方程模型检验战略绩效测评系统的绩效指标因果联系对企业预算参与以及预算程序公平的影响。研究结果显示,战略绩效测评系统的绩效指标因果联系不仅对预算程序公平有直接的正向影响,而且会通过预算参与对预算程序公平有间接的正向影响,并最终正向影响管理者绩效。本文的发现表明,企业构建具有因果联系的绩效指标体系,能使管理者的预算参与程度以及企业的预算程序公平性得到提升,进而使管理者绩效得到提升。本文拓展了战略绩效测评系统经济后果方面的研究,同时丰富了预算参与以及预算程序公平的影响因素的相关文献。本文的发现也为企业如何提高预算管理水平提供了实践指导。
This paper uses 250 effective questionnaires and structural equation model to examine the impact of the causal linkage of performance measures on enterprise budget participation and budget procedural fairness.The results show that the causal linkage of performance measures directly improves budget procedural fairness,or indirectly improves budget procedural fairness by facilitating budget participation,and in turn improves managers'performance.The findings suggest that by constructing a performance measurement system with causal linkage,a firm can improve managers'budget participation and budget procedural fairness,which in turn boost managers'performance.This paper not only extends research on the economic consequences of strategic performance measurement system,but also contributes to the literature on the contributory factors of budget participation and budget procedural fairness.The findings of this paper provide guidance on how firms improve budget management.
作者
李鹤尊
孙健
刘俊勇
HEZUN LI;JIAN SUN;JUNYONG LIU
出处
《中国会计评论》
2022年第4期683-702,共20页
China Accounting Review
基金
国家社会科学基金一般项目(21BGL095,21BGL009)
国家自然科学基金项目(71672208)
中央高校基本科研业务费专项资金
财政部会计名家培养工程(财会[2018]29号)
中央财经大学科研创新团队支持计划的资助。
关键词
战略绩效测评系统
绩效指标因果联系
预算参与
程序公平
Strategic Performance Measurement System
Causal Linkage of Performance Measures
Budget Participation
Procedural Fairness
