本論文係報導在台日系企業幹部預算參與、組織承諾和管理績效間關係的實證結果。在衡量參與和績效的關係時，假設組織承諾是預算參與和管理績效的干擾變數。實證結果，發現預算參與和組織承諾之間關係呈顯著正相關，組織承諾和管理績效之間的關係也呈顯著正相關，且預算參與和管理績效之間的關係，存在著預算參與經由提高組織承諾，可提高管理績效的間接效果。


本次研究實證結果，預算參與和管理績效的關係呈負相關，與Stedry (1960)、Bryan & Locke (1967)、Blumenfield & Leidly (1969)及Cherrington (1973)的研究結果一致，但與Argyris (1955)、Brownell (1982)、Brownell & McInnes (1986)、Govindarajan (1986)、Dunk (1990)、Kren (1992) 的研究結果不一致，因此，預算參與和管理績效之間的關係，至今仍未達成一致性結論。


為解釋文獻上預算參與和管理績效間關係的不一致，本研究以組織承諾為干擾變數，進行實證分析發現不分組時，組織承諾對預算參與和管理績效之間具有間接效果，但依國籍及不同參與方式分組時，除本國籍幹部正式預算參與組外，則無間接效果。


進一步研究發現，日本籍幹部對組織承諾和管理績效之間的相關係數呈顯著正相關，且非正式預算參與組較正式預算參與組之相關係數為高，因此證明日本籍幹部較偏向非正式預算參與，符合本研究之預期假設。日系企業決策模式較傾向全體合意制，且偏好私下串聯，是以正式預算參與對日本籍幹部來說，只是形式上的會議。


雖然本國籍幹部對預算參與和組織承諾之間的相關係數呈顯著正相關，但未能經由組織承諾提高管理績效的間接效果。這種現象可能的解釋就是本國籍幹部在日系企業無高度決策權力，雖然參與正式預算會議，可是在沒有激勵誘因的情況下，就無法提高管理績效。


因此，單純採用鼓勵參與方式來建立公司部門預算，其效果並不理想。惟有輔以實質上的獎勵或心理上的激勵，才可提高管理績效。是以本研究提供在台日系企業在設計、實施預算制度時重要的實證參考依據，俾利達成預定之預算目標。

This thesis indicates that the relationship between the budgetary participation and managerial performance of Japanese companies in Taiwan is practical. If organizational performance is an intervening variable of budgetary participation and organizational commitment, it proves that the relationship budgetary participation and organizational commitment is positive and obvious. It also reveals that organizational commitment and managerial performance also have a positive relationship. In addition, budgetary participation can get an indirect influence to increase managerial performance by adding organizational commitment.,

The demonstrations show that the relationship between budgetary participation and managerial performance is negative, which is the same as the outcome of Sterdry (1960), Bryan & Locke (1967), Blumenfield & Leidly (1969) and Cherrington (1973). However, it is different from that of Argyris (1955), Brownell (1982), Brownell & McInnes (1986), Govindarajan (1986), Dunk (1990), Kren (1992). Therefore, the relationship between budgetary performance and managerial performance has not reached a consistent conclusion until now.

In order to explain the inconsistent relationship between budgetary participation and managerial performance, the studies are based on the organizational commitment as an intervening variable. After the demonstrations, without dividing into groups, organizational commitment has an indirect influence between budgetary participation and managerial performance. However, by dividing into groups, it does not indicate the causation relationship except that of the group of Taiwanese managers to join the formal budgetary participation.


According to different nations and different ways to join in a group by dividing into variable groups, with an advanced research, it reveals that the relevant coefficient of organizational commitment and managerial performance is positive for Japanese managers. Moreover, the relevant coefficient of the group of informal budgetary participation is much higher than that of the group of formal budgetary participation. Thus, it proves that Japanese managers prefer to the informal budgetary participation, which matches the assumption of studies. For Japanese companies, the pattern to make decisions depends on the agreement of each member, and the managers prefer to cooperate with them in private (NEMAWASHI). For Budgetary Participation, it is just formal.

Although the relevant coefficient of budgetary participation and organizational commitment for Taiwanese managers shows the positive aspects, it is impossible to achieve the indirect affection to increase the managerial performance within the use of organizational commitment. It indicates that Taiwanese managers can’t possess the power to make decisions in the Japanese companies. Though they join those formal meetings of budgetary participation, they still can’t increase managerial performance without any incentives.

Therefore, it is not ideal to establish the budge of each department in a company only to encourage them to join meetings. It is to reward them or to give them spiritual support that can increase the managerial performance. This research can provide Japanese companies in Taiwan with the most important references to design or implement the budgetary system in achieving the expected goal.

論文摘要 頁次
第一章　緒論
第一節　研究動機 1
第二節　研究目的 2
第三節　研究架構 3
第四節　研究流程 4
第二章　文獻探討
第一節　預算參與的概念和組織承諾的關係 5
第二節　組織承諾的概念和管理績效的關係 8
第三節　預算參與和管理績效的關係 11
第四節　因果關係模型及研究假設 13
第三章　研究方法
第一節　變數衡量 15
第二節　抽樣對象 19
第三節　統計方法 20
第四章　研究結果與分析
第一節　預算參與和組織承諾 24
第二節　組織承諾和管理績效 25
第三節　預算參與和管理績效 26
第四節　預算參與型態 28
第五章　結論與建議
第一節　研究結論 38
第二節 研究限制 40
第三節　研究建議 41

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