简介:参与式预算是企业分权式民主管理在预算管理中的具体运用,对于企业内部风险管理具有重要意义。究竟参与式预算对组织绩效会产生何种影响,国内外文献并没有一致的结论,且大多研究认为二者之间存在线性关系。本文在回顾上述文献的基础上,提出了分析二者关系的框架,一是认为参与式预算与组织绩效之间可能存在非线性关系,并试图从正面、直接的角度对二者之间的非线性关系加以讨论;二是基于心理学理论基础,进一步探讨参与式预算对组织绩效的非线性影响的路径传递,即弄清预算参与水平与组织绩效间的非线性关系是存在于预算参与水平到中介变量之间,还是中介变量到组织绩效之间,又或者是这个影响关系都是非线性的。
简介:OnNov.24,2003,ProfessorPengKunchi,DiredoroftheInstituteofOptoelectronics,ShanxiUniversity,waselectedamemberofChineseAcademyofScience.PengKunchi'scontributionliesinpushingthedomesticresearchonquantumopticstothefrontieroftheworld:thegenerationofnon-classicalstatesoflightbythesamedevice;themeasurementofveryweaksignalsbyusingnon-classicallightsources;andthedesignofsingle-frequencyall-solid-stategreenlaser.Inrecentyears,hislaboratoryhasundertaken21researchprojectsgivenbythenationalnaturalsciencefoundation,aswellas54otherfoundationprojeds,with11winningministerialorprovincialcitations.Additionallyhehas377researchpaperspublishedinprominentdomesticandforeignjournalsandperiodicalsorpresentedatinternationalconferences,someofhisresearchestransformedintohightechproducts.