To address the issues of unclear budgetary responsibilities and formalism of performance management due to the lack of logic support for budget and management,based on social exchange theory,this paper focuses on budget performance management accountability in public hospitals,constructs a structural equation model from the four dimensions of responsibility standards,execution,incentives and supervision to investigate the mechanism.The results of questionnaire data of 228 budgeting participants in public hospital were confirmed that(1)budget performance management accountability in public hospitals effectively enhances budget performance,in which the incentives is relatively more obvious;(2)budget performance management accountability is conducive to the establishment of high-quality employee-organization relationship,in which the effect of social exchange relationship is relatively better than that of economic exchange relationship;(3)employee-organization relationship plays an mediating role in the relationship between budget performance management accountability in public hospitals and budget performance.This provides practical guidances for public hospitals to carry out budget performance management around their common goals,and achieve"double the result with half the effort"in performance management.
维普
万方数据