参与式预算与组织绩效的非线性关系——基于心理学理论基础的研究框架

发布时间：2018-01-25 18:57

本文关键词： 参与式预算绩效心理学机制内部风险管理　出处：《江淮论坛》2017年02期 　论文类型：期刊论文

【摘要】：参与式预算是企业分权式民主管理在预算管理中的具体运用,对于企业内部风险管理具有重要意义。究竟参与式预算对组织绩效会产生何种影响,国内外文献并没有一致的结论,且大多研究认为二者之间存在线性关系。本文在回顾上述文献的基础上,提出了分析二者关系的框架,一是认为参与式预算与组织绩效之间可能存在非线性关系,并试图从正面、直接的角度对二者之间的非线性关系加以讨论;二是基于心理学理论基础,进一步探讨参与式预算对组织绩效的非线性影响的路径传递,即弄清预算参与水平与组织绩效间的非线性关系是存在于预算参与水平到中介变量之间,还是中介变量到组织绩效之间,又或者是这个影响关系都是非线性的。
[Abstract]:Participatory budgeting is the specific application of decentralized democratic management in budget management, which is of great significance to the internal risk management of enterprises. What kind of impact does participatory budgeting have on organizational performance. There is no consistent conclusion in literature at home and abroad, and most studies believe that there is a linear relationship between the two. Based on the review of the above literature, this paper puts forward a framework to analyze the relationship between the two. One is that there may be a nonlinear relationship between participatory budgeting and organizational performance, and try to discuss the nonlinear relationship between the two from a positive and direct perspective; Secondly, based on the psychological theory, the paper further discusses the path transfer of the nonlinear influence of participatory budgeting on organizational performance. That is to say, the nonlinear relationship between the level of budget participation and organizational performance exists between the level of budget participation and the intermediary variable, or between the intermediary variable and the organizational performance, or whether the relationship is nonlinear.
【作者单位】：北京大学政府管理学院;
【分类号】：F270.7
【正文快照】： 一、引言后金融危机时代,内部风险管理是企业生存的关键。预算作为加强内部风险管理的首要工作,其重要性也日益凸现。参与式预算,指允许下级参加预算编制的过程,并能影响或决定与自身相关的预算水平,是企业分权式民主管理在预算管理中的具体运用。自Argyris(1952)首次探讨参与

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