The Empirical Research On The Effect Of BudgetaryCharacteristics On Managerical Performance

Budgetary management in enterprise is the core content of process control, it can not only incentive management work, also can be used as a means of performance evaluation of managers。The paper, focusing on the interaction of managerial attitudes and budgetary characteristics, such as participation,clarity,feedback,evaluation and difficulty which effect managerial performance.,takes the current research and discusses the management work.Based on empirical research method, the paper provide empirical evidence for consequences. Based on the comprehensive incentive theory, and goal setting theory, summarized the logical frame of budgetary characteristics, managerial attitudes and manegerial performance. The first step,the budgetary characteristics will be as independent design, and the managerial attitudes will be as dependent variable to empirical research;The second step, the interaction of budgetary characteristics and manegerial attitudes will be as independent variables, the managerial performence will be as dependent on empirical research. The main conclusions are these:(1) There is a remarkable relationship between budgetary target clarity and budgetary assessment on affecting management work;(2) There is a remarkable relationship between budgetary assessment; budgetary feedback and budgetary participation on affecting managerial performance;(3)The interaction that budgetary participation and managerial exciting salary,budgetary target charity and managerial work as well as budgetary feedback and managerial work affect manageraial performance remarkably.