Budget Participation:Drivers,Process And Effectiveness

In July 2017,Annual academic meeting of Accounting Society of China,on"the new development concept of accounting theory innovation and practice" as the theme,pointed out that the new development of concept should be carried out into the accounting theory and accounting practice development along the way,and we should make efforts to achieve the integration of theoretical and practical.Of course,to promote the construction of the theoretical system of socialism with Chinese characteristics,we should also focus on the combination of theory and practice.In our country,research on budget management theory should be combined with the actual situation,to explore and summarize the unique laws of our companies,in order to serve our budget management practice.Budget,as an effective tool for the internal control of contemporary enterprises and an effective means of resource allocation has been widely disseminated.In China,with the vigorous development of budget management practice,the study of budget management theory has also attracted people's attention and interest.As an important issue that has not yet been solved in budget control,budget participation is a hot issue in budget management practice and theoretical research no matter abroad or at home,and is being highly concerned by theorists.In this thesis we use statistical methods to explore the relationships among the drivers,the process and the effect of budget participation..Based on defining and remeasuring variables,such as" budget participation"and "team cohesion",we review and comb the research on budget participation,budget effectiveness and the relationship between budget participation and budget effectiveness,aiming to use the deep investigation data from Chinese enterprises to explore the relationship and the process between budget participation and budget effectiveness.In cooperation with the Budgetary professional consulting firm,with the advisory services of the way optimizing their budget management systems for free,we make a deep and detailed investigation into enterprise budget management customers,supplemented by a structured questionnaire and a confidentiality agreement,to obtain a higher reliability of first-hand data,which lay a foundation for the follow-up studies in this paper.The study finds that substantial budget participation can improve the budget effectiveness,and if the budget participation can produce and promote the team cohesion,the budget effectiveness will be better.The study also shows that budget personnel with stronger professional ability will improve the budget participation,and can also improve team cohesion;when budget evaluation plays an important role in the performance evaluation,not only can promote the improvement of budget effectiveness,and also can promote enterprise personnel budget participation enthusiasm and enhance team cohesion at the same time.The results indicate managers,during the construction of budget management system,we should pay attention to and create the construction of the budget participation system and channels.This paper is organized as follows:there are five sections in full.The first part is introduction,mainly introduces the research background,research significance and the innovation of this paper;the second part is theoretical analysis and the research hypothesis,mainly reviews the research on budget participation,budget effectiveness,and the relationship between budget participation and budget effectiveness and builds models and make further analysis,then puts forward the research hypothesis;the third part is the research design of this paper,mainly including sample selection,variables design and the test of reliability and validity of the sample,etc.;the fourth part is empirical analysis,including descriptive statistics,correlation analysis,structural equation model and result analysis and robustness testing;The last part is the conclusion,including the research conclusion and enlightenment,as well as drawbacks and prospects of the thesis.