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本文在提炼与描述了预算的四项功能(业务规划、业绩评价、目标沟通、战略形成)的基础上,研究了各项预算功能彰显程度的环境决定因素、预算功能与预算特征的关系,以及各项预算功能是如何影响组织绩效的。研究发现,预算功能具有多重性,预算环境是各种预算功能彰显的重要驱动因素,各项预算功能都伴随着相应的预算特征,并对组织绩效产生不同影响。
This paper has refined and described the four functions of the budget (business planning, performance evaluation, target communication, and strategy formation), and studied the relationship between environmental determinants, budget functions, and budget characteristics of each level of budget function. How various budget functions affect organizational performance. The study found that the budget function is multi-dimensional, and the budget environment is an important driving factor for highlighting various budget functions. Each budget function is accompanied by corresponding budget characteristics and has different effects on organizational performance.