摘要本文研究了管理者价值观和预算强调对预算管理工作的影响。预算管理工作通过组织承诺和管理业绩体现。管理者通过自我的价值观、个人魅力等影响组织的行为，从而实现组织行为的有序化。预算管理是企业日常管理中的重要手段，管理者乃至企业对预算的重视与否必定会影响管理工作的结果。本文得出结论：管理者的价值观显著影响预算管理成效；营销部门管理者的创新价值观可能先于生产部门管理者的创新价值观；预算强调与组织承诺对于营销部门管理者来说呈负相关。63673

关键词  管理者价值观 创新 预算强调 组织承诺 管理业绩

毕业论文 外 文 摘 要

Title    An Empirical Analysis of Enterprise Budget 

          Management in the Yangtze River Delta     

Abstract

The paper studies the impact that managers’innovational values and budget emphasis have on budget management. Organizational commitment and management performance reflect budget management. As known to all, values of managers is one of the important basis of corporate values. Managers can affect organizational behavior through self-values, personal characteristics in order to make organizational behavior ordering. Budget management is an important means in the day-to-day management of the enterprise. The attention that managers pay on budget will reflect the results of the management. The paper concludes: Values of managers significantly affect the effectiveness of budget management; the value of innovation of the marketing department managers may precede the value of innovation of the production sector managers; the budgetary emphasis has a negative correlation for the marketing department managers, so as organizational commitment.

Keywords: managers’values; innovation; budgetary emphasis;

        organizational commitment; management performance 

1 引言                                                                1

 1.1本文选题背景和意义                                                1

 1.2国内外研究现状                                                    1

 1.3本文研究思路、研究方法和主要内容                                  3

2 长三角企业预算编制现状分析                                         5

 2.1长三角企业预算编制的组织情况                                      5

 2.2长三角企业预算的执行情况                                          6

3 研究设计                                                           8

 3.1研究假设                                                          8