本研究在探討在台灣日本製造業部門經理人有關預算參與、角色模糊、組織承諾和管理績效間的關係。由於預算參與和管理績效間的關係仍未獲得一致性的結論、本文認為兩者之關係受角色模糊和組織承諾中介的影響。

實證結果、對預算參與的程度很低、為此、組織承諾也低的結果得了。這個、能得到了Mia(1988)的研究結果同樣的結果。根據Mia(1988)、有了對於組織承諾低的經理人、撥款預算恰當這樣的結果。在台灣日本製造業的預算在被日本總社先撥款預算分配了、這個預算中、如何獲得卓越的成果、是現場公司經理人的課題。

不管對預算參與很低、更加組織承諾也低、可是、他們為職務角色高度看去了。這個、對日本籍經理人來說、對所說的在海外的特殊的地方的業務、台灣籍經理人來說、所說的在外國企業的職務的特殊的被考慮從環境主要原因是出了的結果。

為文獻上預算參與和管理績效的影響關係的不一致、本研究以組織承諾和角色模糊、確證分析的結果、除了預算參與和角色模糊、假設全部被拋棄了。

那個理由、對日本經營手法在外國。就是説這國的經理人限制著對預算參與和經營參加的權限。可是、對他們的職務的意識的高度能得到了。管理績效貢獻著這樣的結果。

從這個研究結果、在台灣日本製造業、是向預算參與被限制的、由於撥款預算內看高度的角色。一般認為出示完成了對跟對預算參與和管理績效的關係的研究新的確證的根據。

關鍵詞：撥款預算、預算參與、角色模糊、組織承諾、管理績效。

Japanese overseas subsidiaries are considered as suppliers for
headquarters still now. In budgetary process, the total budget is decided by the
top down from headquarters. Most headquarters recognize the significance that
managements participate in budgetary process, however, they do not make highly
use of the process in overseas subsidiaries. This study aims to investigate whether
budgetary participating process or appropriation budgetary system is suitable for
overseas subsidiaries.
The research results show that the relationship between budgetary
participation and performance is negative. The result is the same as the outcome
of Sterdry (1960), Bryan and Locke (1967), Blumenfield and Leidly (1969) and
Cherrington (1973). However, it is different form that of Argyris (1955), Brownell
(1982), Brownell and Mclnnes (1986), Govindarajan (1986), Dunk (1990), Kren
(1992). Therefore, the relationship between budgetary participation and
performance has not reached a consistent conclusion.
The results also show that managers in Japanese overseas subsidiaries do
not participate in the budgetary processing positively in Taiwan. It brought them
low commitment to their organization. The result is correspondent with Mia’s
findings (1988) in that point. A manager with low commitment has had negative
results about the relationship between budgetary participation and performance
with organizational commitment as an intervening variable. It is suitable for the
managers to appropriation budget (Mia, 1988). In fact, managers in Japanese
overseas subsidiaries have a task to get the excellent results within appropriation
budget.
These managers are lower to participate in budgetary processing. That is
why most hypotheses are rejected in this research. It means that Japanese
companies do not think highly of effects of budgetary participation in overseas
subsidiaries. The results show that headquarters just gave overseas subsidiaries
an allocation budget.
However, managers’ intension is higher about their role. They have a
mission to product specific goods in Taiwan. They are expected to attain a
distinguish goals by headquarters. It reveals that they have a clear role in their
organizations.
It shows that their budgetary participation opportunities are restricted.
On the other hand, they have an intention to perform their duties and
organizational goals within appropriation budget. This research presents the
unknown their intention of role about budgetary processing in Japanese overseas
subsidiaries.

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