Research On The Impact Of Budget Participation On The Implementation Of Budget Management In Group Enterprises

Budget management is the most widely used management control tool in enterprise operation.How to better use this "small assistant" to manage and manage the enterprise and make it play its greatest role has always been the focus of academic research.In order to better implement the budget management system,enterprises should strengthen their own professional technology,and budget behavior should not be ignored.In the study of budgetary behavior,the effect of budgetary participation has always been the focus of scholars’ attention.Whether employee participation in the budget is beneficial to the enterprise budget or not,and how the specific effect is still uncertain.Although budget management has been widely popularized,and has achieved some results in the management of enterprises in our country,the related problems of budget behavior have not been solved for group enterprises,even because the group enterprises themselves are more special and complex than single enterprises,thus enlarging a series of budget behaviors,including budget participation problem.How to solve these difficult problems and what factors affect the implementation effect of group enterprise budget management are the focus of common concern in academia and practice,and also the focus of this paper.Based on Incentive theory,uncertainty reduction theory,Maslow’s demand hierarchy theory and principal-agent theory,this paper explores the relationship between budget participation and the effect of budget management implementation from three dimensions:frequency,degree and role of budget participation.Then we compare the impact of budgetary participation on the implementation of budget management between group companies and subsidiaries,functional departments and non-functional departments,middle and senior managers,grass-roots managers and ordinary employees.This paper chooses a typical group enterprise as the research object.Through interviews and questionnaires and other empirical research methods,this paper chooses budget participation and the effect of budget management implementation as the questionnaire variables,SPSS21.0 is used for statistical analysis and hypothesis verification of the questionnaire information collected in this paper.According to the research process and results,suggestions for improvement of L Group’s future budget management activities are put forward.The results show that:(1)the effect of budget participation on the implementation of enterprise budget management,the frequency of budget participation on the implementation of enterprise budget management,the degree of budget participation on the implementation of enterprise budget management and the effect of budget participation on the implementation of enterprise budget management have a significant positive relationship;(2)There is a positive correlation between the budget participation of group companies and subsidiaries and theeffect of budget management implementation,and the effect of budget participation of subsidiaries on budget management implementation is greater than that of group companies;(3)There is a positive correlation between budget participation of functional departments and non-functional departments and the effect of budget management implementation,and the effect of budget participation of non-functional departments on budget management implementation is greater than that of functional departments;(4)Whether the middle and senior managers,grass-roots managers or ordinary employees participate in the budget has a significant positive impact on the implementation of enterprise budget,but the impact of middle and senior managers’ participation in the budget on the implementation of budget management is far less than that of grass-roots managers and ordinary employees.The conclusion of this paper provides an effective reference for L Group to improve the budget management in the future.The Group can control the budget management in the above aspects in order to improve the implementation effect of L Group’s budget management in the future.