本研究主要探討差異化策略、預算重視程度、預算規劃模式與績效間的關聯性。預算重視對組織的影響，一直是重要的研究課題。然而，影響預算重視的成因，卻是甚少探討的。故，本研究使用結構方程模式檢視策略對預算重視程度、預算規劃模式與績效的直接影響，並討論預算規劃模式的中介效果。研究結果發現，策策略對預算重視程度、預算規劃模式與績效存在顯著正向影響，預算規劃模式是策略與績效的顯著中介因子。預算規劃模式對於績效是正向相關，此外預算重視程度與預算規劃模式亦是正相關。 The purpose of this research is to investigate the relationships among differentiation strategy, budget emphasis, budget planning model, and performance. The effect of budget emphasis on organization has been concerned for several decades. However, the antecedent factor of budget emphasis is rarely discussed. For this reason, study uses structural equation modeling to investigate the direct effect of strategy on budget emphasis, budget planning model and performance, also discuss the meditative effect of budget planning. The result show that strategy has positive effect on budget emphasis, budget planning model and performance; budget planning is a significant mediator of the relationship between strategy and performance. The effect of budget planning on performance is significantly positive, and budget emphasis is associated with budget planning.
