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从权变观点探讨员工参与对预算管理绩效的影响 被引量：7

Research on the Effect of Employee Participation on Budget Management Performance from Contingent Viewpoint
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摘要 文章通过研究不同参与情境下员工参与对预算管理绩效的影响后发现,在不考虑参与一致性情境条件下,员工实际参与程度会通过工作满意度或个人工作绩效,间接提高公司经营绩效,但在考虑参与一致性情境条件下,当参与一致性高时,员工实际参与程度是通过工作满意度间接影响个人工作绩效,进而提升公司经营绩效;当参与一致性低时,员工实际参与程度是通过工作相对紧张度间接影响个人工作绩效,进而提升公司经营绩效。 Based on the analysis of the effect of employee participation on budget management performance, the paper finds that the real employee participation level will indirectly raise corporate operation performance through job satisfaction or individual performance without considering participative congruence. In consideration of participative congruence, with high participative congruence, the real employee participation level has indirect effects on individual performance through individual performance; with low participative congruence, the real employee participation level indirectly affects individual performance through relative job tension, leading to the improvement of corporate operation performance.
作者 钱春海
机构地区 中国浦东干部学院现代金融研究中心
出处 《财经研究》 CSSCI 北大核心 2009年第3期113-123,共11页 Journal of Finance and Economics
关键词 参与一致性 公司经营绩效 个人工作绩效 participative congruence corporate operation performance individual performance
分类号 F275 [经济管理—企业管理]
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参考文献20

  • 1钱春海,余佶.员工参与对于预算管理绩效影响的路径分析[J].财贸研究,2007,18(3):97-104. 被引量：8
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二级参考文献32

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财经研究
2009年 第3期

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