预算是企业管理控制系统的一部分,作为业绩评价和资源配置的依据,预算能够对企业成员的行为产生一定影响。本文在期望理论的基础上,通过问卷调查获得数据,并使用结构方程模型分析基于预算的业绩评估系统特征与预算态度、管理业绩之间的关系。本文的结论是:预算责任人对预算的态度受到对业绩评估系统特征感知的影响,如果感知到的预算水平较难但可达到,评估业绩的计量方式准确程度较高、奖惩挂钩关联程度较高、完成预算所获得的价值较高,那么该预算责任人将具有积极的预算态度,表现出更好的管理业绩。 Budgeting is part of the enterprise management control system. As the basis for performance appraisal and resource allocation, the budget can have an impact on the behavior of enterprise members. Based on the expectation theory, this paper obtains the data through the questionnaire survey, and uses the structural equation model to analyze the relationship between the budget performance-based evaluation system and the budget attitude and management performance. The conclusion of this paper is: the budgetary responsible person’s attitude toward the budget is influenced by the system’s performance perception. If the perceived budget level is difficult but achievable, the performance measurement method is more accurate and the association between rewards and punishment is higher , The higher the value obtained from the completion of the budget, the responsible person for the budget will have a positive budgetary attitude and demonstrate better management performance.