基于预算的业绩评估系统:特征及激励效果分析

CORC > 厦门大学 > 2011年第4卷

	基于预算的业绩评估系统:特征及激励效果分析; Performance Evaluation System Based on Capital Budgeting: Analysis of Characteristics and Incentive Effects
	郑婷婷 ; 于增彪
刊名	http://210.34.5.19/newcar/car_show.asp?ID=90
	2013-11-15
关键词	预算管理系统期望效价理论业绩评估系统特征 Capital budgeting system EV theory Characteristic of performance evaluation system
英文摘要	预算是企业管理控制系统的一部分,作为业绩评价和资源配置的依据,预算能够对企业成员的行为产生一定影响.本文在期望理论的基础上,通过问卷调查获得数据,并使用结构方程模型分析基于预算的业绩评估系统特征与预算态度、管理业绩之间的关系.本文的结论是:预算责任人对预算的态度受到对业绩评估系统特征感知的影响,如果感知到的预算水平较难但可达到, 评估业绩的计量方式准确程度较高、奖惩挂钩关联程度较高、完成预算所获得的价值较高,那么该预算责任人将具有积极的预算态度,表现出更好的管理业绩.; Capital budgeting is part of the business management control system which is directly related to performance evaluation and resource allocations, thereby providing employees with incentives. Based on EV theory, this article uses the survey method to study the relationship of the characteristics of performance evaluation system based on capital budgeting ,employees’ attitude towards capital budgeting and business performance by structure equation model．We find that the attitude of manager toward capital budgeting is affected by the awareness of characteristic of performance evaluation system. The employees are more proactive and have better management performance when all these will be met that capital budgeting has a challenging target nonetheless which can be met, performance evaluation system is measured precisely，performance is closely related to rewards or punishments and the rewards upon completion of budget has high value.; 作者单位：清华大学经济管理学院
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/57087]
专题	2011年第4卷
推荐引用方式 GB/T 7714	郑婷婷,于增彪. 基于预算的业绩评估系统:特征及激励效果分析, Performance Evaluation System Based on Capital Budgeting: Analysis of Characteristics and Incentive Effects[J]. http://210.34.5.19/newcar/car_show.asp?ID=90,2013.
APA	郑婷婷,&于增彪.(2013).基于预算的业绩评估系统:特征及激励效果分析.http://210.34.5.19/newcar/car_show.asp?ID=90.
MLA	郑婷婷,et al."基于预算的业绩评估系统:特征及激励效果分析".http://210.34.5.19/newcar/car_show.asp?ID=90 (2013).