Path Analysis On Influential Factors Of Budget Motivation Based On PMERS Expected Model

Incentives can improve the consistency of the budget target of both budget manag ement agency relationship, constrainting self-interested behavior budgetary unit, helping to enhance corporate performance. The essence of it is to motivate budget needs, dri ving force, the target close relationship and interaction of these three, interdependent f actors that link together to form the whole process of motivational. On related researc h budget in terms of motivation, the current mainstream research is to study the budg et for the enterprise management incentive system problems during the construction an d improvement, such as the establishment of communication channels, induce behavior al goals established personal restraint mechanisms, and rarely involve conduct research budget-related content, the more the lack of evidence of empirical research. In view of this analysis, this paper based on antecedent variables on budget expectations incent ive performance evaluation system(PMERS) incentive model, a structural equation mo del and the use of path analysis, confirmatory factor affecting the budget incentives an d explore its impact on organizational performance budget path.Firstly, with the principal-agent theory, incentive theory, organizational behavior sc ience theory, summarized budget system characteristics, determinants and economic con sequences budget personal budget feature three sets of variables consisting of the logic al framework, the final structural equation based on a questionnaire to collect informat ion estimates and factor regression analysis. Has finally come to the budget between s ystem variables and individual variables not only its internal budget significantly correl ated, and its impact on the budget incentives are positively correlated, and these factor s will have a positive impact on the budget performance of the organization.System variables affect the budget and individual variable incentive budget: budge t participation and budget targets difficult budget has a direct positive impact on moti vation; measurement accuracy of the indirect effects of the budget by budget targets i ncentives; participation in the budget through the measurement accuracy of the perfor mance-related effects indirect effects budget incentives; budget participate indirectly aff ect another incentive for the budget is the external value obtained by completing the budget perception play a role. Budget system characteristics and personal characteristics of the budget budgetary incentives have a significant impact.Affects variable incentive budget consequences of the budget variables: participatio n of representatives of the budget and budget incentive mechanism of budget and orga nizational performance variables significantly correlated; coefficient of variation of vari ables and evaluate organizational performance and measurement accuracy of the budget difficult to budget; budget evaluation and cross-variable incentive budget was also sig nificantly positive correlation.