Page 103 - 《北京工商大学学报（社会科学版）》2020年第3期

北京工商大学学报(社会科学版)摇 摇 摇 摇 2020 年摇 第 3 期

A Survey on the Relationship of Strategic Planning Procedure, Causal
Linkage of Performance Measures and Budget Goal Commitment

1 2 3
LI Hezun , ZHANG Jingjing & DUAN Wenxuan
(1. School of Economics and Management, Beijing University of Posts and Telecommunications, Beijing 100876, China;
2. Guanghua School of Management, Peking University, Beijing 100871, China;
3. School of Accountancy, Central University of Finance and Economics, Beijing 100081, China)

Abstract: This paper uses the sequence of strategic goals, performance measures, targets, action plans, and budgets to
capture the differences in the process of strategic planning, uses Likert scale to capture the causal linkage of performance meas鄄
ures, and uses structural equation model to analyze data from 250 questionnaires and examine the impact of strategic planning
process as well as causal linkage of performance measures on budget goal commitment. The results show that: (1) the consisten鄄
cy of strategic planning process with the normalized sequence of goals, measures, targets, action plans, and budgets is positively
associated with budget goal commitment; (2) the causal linkage of performance measures is positively associated with budget goal
commitment; (3) the consistency of strategic planning process with the normalized sequence can strengthen the causal linkage of
performance measures. The findings of the survey study imply that the normalized process of strategic planning can help enhance
managers蒺 commitment to budget goals; and that when managers are fully aware of the causal linkage among performance meas鄄
ures, they will also exhibit greater budget goal commitment. Therefore, a well鄄designed strategic planning procedure along with
causal linkage of performance measures makes managers and employees more willing to accept budget goals and make effort to a鄄
chieve them.
Key Words: strategic planning procedure; causal linkage of performance measures; budget goal commitment; strategic per鄄
formance measurement system; structural equation model
(本文责编摇 潘端莲)

(上接第 58 页)

Dynamic Evolution of Position of China蒺s Wholesale and
Retail in Industrial Chain

1 2 1
SI Zengchuo , ZHOU Kun & WANG Shijin
(1. Commerce School, Jiangsu Normal University, Xuzhou, Jiangsu 221116, China;
2. School of Management Science and Engineering, Nanjing University of Information Science and Technology,
Nanjing, Jiangsu 210044, China)

Abstract: The wholesale and retail industry plays an important role in the national economy. Based on the data from the I鄄
O tables of Year 2002, 2005, 2007, 2010, 2012, 2015 and 2017, using the measurement method of industrial upstreamness, we
empirically study the dynamic evolution of the position of China蒺s wholesale and retail in industrial chain. The research finds that,
both in the open economy and in the close economy, there was the obvious fluctuation in the position of wholesale and retail in in鄄
dustrial chain during the years from 2002 to 2017, with unstable production capacity in service industry. From 2007 to 2015, the
change trend of upstreamness of the wholesale and retail in the open economy is basically the same as in the close economy, all
moving to the upstreamness of industrial chain, with the increasing production capacity of the wholesale and retail. Generally
speaking, the wholesale and retail industry is in the midstream of industrial chain, and the production capacity of service industry
would be rank the top. The industrial upstreamness in the open economy is significantly higher than that in the closed economy.
The increase of net export promotes the industrial upstreamness of the wholesale and retail. There are fluctuations in the position
of the wholesale and retail in domestic industrial chain and global industrial chain, and the degree of participation in the domestic
and global industrial division is unstable. In order to improve the industrial upstreamness of the wholesale and retail, enhance its
ability to serve the domestic and global production processes, and enhance the nature of producer service industry, it is necessary
to realize the digital transformation of the wholesale and retail, promote its multi鄄industry development, and improve its export
level.
Key Words: industrial upstreamness; wholesale and retail industry; industrial chain; industrial division; open economy;
close economy
(本文责编摇 邓摇 艳)

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