Research On The Influence Of Transformational Leadership On The Use Of Budget Performance Information

Finance is the foundation and important pillar of national governance.In order to effectively resolve the increasingly prominent contradiction between fiscal revenue and expenditure in the context of the new era,China has made efforts to build a conservation-oriented government,vigorously advocated "tight living",and comprehensively promoted the reform of budget performance management.The use of budget performance information is the internal requirement for the comprehensive implementation of the budget performance management reform.Whether the budget performance information is open and transparent and whether it can be effectively used becomes the decisive factor for the success of the budget performance management reform in all regions.Making full use of performance information in budget management can enhance the sense of responsibility of relevant departments and personnel,and optimize the use efficiency and allocation efficiency of financial resources.However,the practice shows that the relevant departments in some regions of China have inadequate use of budget performance information,low efficiency and other phenomena,resulting in the ineffective reform of budget performance management.On this basis,we raise the question: what factors have an impact on the use of budget performance information? Based on the existing academic research results and practical experience,and based on the social identity theory,social cognition theory and organizational support theory,this paper selects the relevant departments of representative cities(prefectures)of G province in western China to conduct field research.Through the establishment of structural equation model,it first studies the direct impact of transformational leadership on the use of budget performance information;Secondly,it explores the intermediary effect of developmental organizational culture,public service motivation and organizational support perception in the relationship between transformational leadership and the use of budget performance information.The research shows that:(1)The transformational leadership has a significant positive effect on the use of budget performance information;(2)The transformational leadership has an indirect impact on the use of budget performance information by influencing the developmental organizational culture,public service motivation and organizational support perception,which partially mediates the relationship between transformational leadership and the use of budget performance information.According to the research conclusion,this paper proposes to promote the use of budget performance information by changing the management style of department leaders,cultivating a developmental organizational culture atmosphere,stimulating the motivation of personnel in public service and providing sufficient organizational support,thus promoting the deepening and implementation of budget performance management reform.