The Study On The Relationship Between Perceived Justice Of Budget And Budget Satisfaction

Human has paid close attention to justice for a long time, organizational justice comes to every aspect of management, as the enterprise operation basis, budgeting process plays a very important part, and the employees’ perceived justice of budget during this process will greatly influene their budget satisfaction, job attitude and behaviour. This paper focuses on employees’ perceived justice of budget, confirming the compositions of budget justice and budget satisfaction under the background of Chinese culture, testing the relationship between the perceived justice of budget and the budget satisfaction, exploring the predictable effect of perceived justice of budget and budget satisfaction, and the variable of employees’ characteristics’ effect on them.First of all, the thesis clarifies the background of the research and its significance, overviews previous related literature and then establishes the research framework. The thesis utilizes questionnaire surve and take the employees of enterprise in Liaoning and Hebei as an sample, the data are taken in and analyzed by SPSS18.0,.through the statistical alanalysis, such as Factor analysis, Reliability test, Person correlation analysis, Regression, we study the frame of the perceived justice of budget and budget satisfaction, and interrelationship between them.The outcomes show that budget justice includes four dimensions, which are distributive justice, procedural justice, interpersonal justice and informational justice; budget satisfaction includes three dimensions, which are internal satisfaction, external satisfaction, and the job relationship. Dimensions of employees’ perceived justice of budget are positively correlated with budget satisfaction, the level of budget justice can be used to predict the budget satisfaction, and different basic statistical variable of employees had certain influence on the relationship of employees’ perceived justice of budget and budget satisfaction.In the conclusion, the thesis points out the significance of the research and makes suggestion to leaders of enierprises.The suggestion is about how to improve the employees’ perceived justice of budget and the budget satisfaction. After that it points out the limitations of the research honestly.