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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90096


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    題名: 組織行為對預算編製影響之研究
    作者: 洪佳君
    貢獻者: 蔡信夫
    洪佳君
    日期: 1990
    1989
    上傳時間: 2016-05-03 14:13:44 (UTC+8)
    摘要: 論文提要
    預算制度為企業應用極為廣泛的規劃及控制工具。其除了基本的規劃、控制功能外，預算制度還具有績效評估、協調、激勵等重要功能。而一個企業其預算制度能否發揮其功能，除預算制度本身須有良好之設計外，人性因素對其亦有重大之影響。若不考慮其行為面之影響，不但不能發揮預算應有之功能，尚可能產生反功能作用。而預算虛估為預算功能不彰之主要現象，本研究乃針對預算虛估此一問題，來探討造成預算虛估之因素。
    本研究以國營及民營企業之中階層管理人員為受試對象，問卷為調查工具，欲採預算參與、預算壓力、預算與報酬之關連、分權與經濟環境角色對預算虛估之影響。以複迴歸分析及皮爾遜積差相關等統計方法求探討變項間之關係，並驗證預算虛估模式之假設。
    研究結果顯示:有90%以上之受試者認為預算虛估的現象存在於預算之中，且虛估額約在12%--15%之間。預算與報酬之關連、預算參與、預算壓力與預算虛估有顯著相關，分權及經濟環境角色與預算虛估間，無顯著相關。
    參考文獻: 參考文獻
    中文部分
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    二.英文部分
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    * 這些文獻,乃作者由其他文獻中轉錄引用.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005429
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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