CAJ | 학술논문

管理者预算参与的效果一直受到理论界与实务界的关注。以行为科学、心理学、组织行为学为理论基础，基于预算参与的多维态度视角，运用问卷调查法分析了预算参与行为与管理绩效及中间变量（预算态度、工作满意度、组织承诺）之间的关系。研究结果表明：管理者的预算参与行为与管理绩效具有直接的正相关关系；作为中间变量的预算态度、工作满意度与组织承诺在预算参与和管理绩效之间发挥着不同的作用。
관리자예산삼여적효과일직수도이론계여실무계적관주。이행위과학、심이학、조직행위학위이론기출，기우예산삼여적다유태도시각，운용문권조사법분석료예산삼여행위여관리적효급중간변량（예산태도、공작만의도、조직승낙）지간적관계。연구결과표명：관리자적예산삼여행위여관리적효구유직접적정상관관계；작위중간변량적예산태도、공작만의도여조직승낙재예산삼여화관리적효지간발휘착불동적작용。
The theoretical and practical circles have been constantly concerned about the effectiveness of managers＇ budgetary participation. Taking behavioral science, psychology and organizational behavior science as the theoretical foundation, this paper, from the multidimensional perspective of budgetary participation attitude, applies a questionnaire to explore the relationship between managerial performance and its intermediate variables such as budgetary attitude, job satisfaction and organizational commitment. The results indicate that there is a positive correlation between managers＇ budgetary participation behavior and managerial performance. Besides, such attitude variables as budgetary attitude, job satisfaction and organizational commitment play different roles in establishing the relationship between budgetary participation and managerial performance.