預算制度能否協助部門達成規劃、或控制機制，除了在設計面建構一套符合組織環境與條件的預算管理系統外，部門成員對預算制度屬性之認知態度亦是重要的影響因子。而部門績效繫乎於部門成員預算參與與預算控制。故本研究從認知的角度探討組織的部門成員對於預算參與、預算控制、與部門績效間的關聯性。 本研究係利用路徑分析來驗證相關之研究假說。樣本取自台灣某保險公司各部門成員，有效回收問卷共計有143份。研究發現結果： 1.預算參與對預算控制、預算控制對部門績效皆有正向影響。此外，透過部門成員的預算控制態度，探討預算參與對部門績效的間接影響，實證發現是顯著正向影響。 2.預算參與的投入程度透過預算控制中控制細節及相關溝通對部門績效、預算參與的影響計劃透過預算控制中控制細節及相關溝通對部門績效皆有顯著正向影響。 因此，管理階層除在預算編制過程中與部門成員高度參與外，也應加強預算控制。當各部門成員在預算控制上能控制良好時，相信能激勵部門成員達到部門目標，提高部門績效。 The purpose of this thesis is to investigate the relationships among budgetary participation, budgetary control and department performances. Besides constructing a budget management system which accords with the internal and external environment, member’s cognitive attitude of budget attribute is an important factor to assist the department to implement budget planning or controlling. Department performances depend on the budgetary participation and control of members. This research adopts questionnaire to collect data from an insurance company in Taiwan and uses path analysis to test hypotheses. The findings suggest that budgetary participation has significant positive impact on budgetary control and budgetary control has significant positive impact on department performances. Furthermore, budgetary control on the department members is the mediator between budgetary participation and department performances. Finally, degree of budgetary participation and effect plan of budgetary participation have both significant positive impacts on control detail and communication of budgetary control. Based on the resultant, managers should enforce budgetary participation and budgetary control of members. If department members implement budgetary control well which will incentive them to reach goals of the department, and then will increase department performances.
