預算參與一致性對個人及公司績效之影響

The Effect of Participative Budgeting Congruence on the Individual Performance and Corporate Performance

本研究從參與一致性的角度來探討，預算參與對公司經營績效及個人工作績效的直接影響，以及預算參與透過工作滿意度與工作相對緊張，對公司經營績效及個人工作績效的間接影響。研究發現：（1）在不考慮參與一致性時，實際參與程度可經由工作滿意度或是個人工作績效，間接的提高公司經營績效。（2）在考慮參與一致性此一權變因素時，不論參與一致性是高或低之情境下，實際參與程度均可透過個人工作績效間接地影響公司經營績效。另外，當參與一致性高的情境下，實際參與程度可透過工作滿意度間接地影響個人工作績效，進而提昇公司經營績效；當參與一致性低時，實際參與程度則透過工作相對緊張間接地影響個人工作績效，進而提昇公司經營績效。

We adopt the viewpoint of participative budgeting congruence to investigate the direct and indirect impact of budget participation on the corporate and individual performance. This study also adopts job satisfaction and job-related tension as the intermediate variables to discuss the relationship of budget participation and performance. The empirical results show that: (1) When the effect of participative budgeting congruence is not controlled, budget participation has an indirect impact on corporate performance through job satisfaction or individual performance. (2) When the effect of participative budgeting congruence is controlled, the budget participation has an indirect impact on corporate performance through individual performance. Besides, when the degree of participation congruence (DPC) is high, budget participation has a positive effect on individual performance through job satisfaction, then enhancing corporate performance. When the DPC is low, budget participation has a positive effect on individual performance through job-related tension, then improving the corporate performance.