Corporate Values, The Budget Impact Of Participation On Management Performance Empirical Research

Budget as a modern enterprise planning and control tools have been widely used in domestic and foreign enterprises. However, the results of budget execution and resource allocation, management, performance evaluation, incentives linked to Budget execution, which is often induced by the "functional disorder" or "instant success" behavior, weaken or undermine the role of the budget; the budget execution are the most likely mechanism to achieve the budget by participating in direct intervention. Therefore, the effectiveness of budget management depends largely on the effectiveness of the mechanisms involved in the budget.From a theoretical point of organizational citizenship behavior, the management of organizational culture is a direct and powerful, and the core corporate values. As an important basis for the organization and management, corporate values, attitude of the manager's budget and organizational commitment, and budget management and organizational commitment attitudes may affect the effectiveness of budgetary participation and managerial performance evaluation. Therefore, this paper corporate values, participate in and manage the budget to study the relationship between performance test, attempting to estimate the determinants and impact of participation consequences of empirical evidence.Firstly, this article has combed the literature of corporate values, budgetary participation, and to organizational citizenship behavior, agency theory, contingency theory and management control theory, summarized in the budget, corporate values and management performance of the three characteristic variables. The research path model, an the budget attitude, organizational commitment, defined as the harmonic variables, the final study used questionnaires to collect data, the sampling system from the official budget of the enterprise with the middle managers the information provided by the questionnaire, re-use Statistical methods in logistic regression, with the SPSS statistical software for empirical analysis. The main conclusions are as follows:(1) the level of participation in the budget and corporate values, a positive correlation between management performance to the mechanism, the participating members of the budget is to enhance the budget through the attitudes and organizational commitment and indirectly influence the management performance; (2) managers with high corporate values, budget participation and management performance improvement is related; with low corporate values of the managers, budgetary participation have a negative impact on management performance.