目标设置如何影响公共项目绩效——自我效能感的中介效应和组织沟通的调节效应

doi:10.13438/j.cnki.jdxb.2022.05.011

摘要/Abstract

摘要：当前我国正处于全面实施预算绩效管理改革的关键时期，而目标设置是预算绩效管理的基础环节。基于对广东省预算官员问卷的调查数据，运用结构方程模型检验目标设置对公共项目绩效的影响及其作用机制。研究发现：目标清晰度和目标参与对公共项目绩效产生显著正向影响，自我效能感在目标清晰度、目标参与对公共项目绩效的影响中发挥部分中介效应，组织沟通在目标清晰度对公共项目绩效的影响中发挥显著正向调节作用；目标清晰度、自我效能感对公共项目绩效的影响路径中，经济发达地区要显著大于经济欠发达地区。这些发现对于财政部门优化绩效目标设置、改进预算绩效管理，具有决策参考价值。

关键词： 目标设置, 公共项目绩效, 自我效能感, 组织沟通

Abstract: China is in a critical period of promoting the reform of comprehensive budget performance management,and goal setting is the basic part of it.Based on the survey data of the questionnaire of budget officials in Guangdong Province,this paper uses structural equation model to test the impact of goal setting on public project performance and its mechanism.It is found that goal clarity and goal participation have a significant positive impact on public project performance;self-efficacy plays an intermediary role in the impact of goal clarity and goal participation on public project performance;and organizational communication plays a significant positive role in regulating the impact of goal clarity on public project performance.In the path of the impact of goal clarity and self-efficacy on the performance of public projects,the economically developed areas are significantly larger than the economically underdeveloped areas.These findings have a certain decision-making reference value for the financial department to improve the setting of performance goals and improve the performance of public projects.

Key words: goal setting, public project performance, organizational communication

张强, 施晚弟. 目标设置如何影响公共项目绩效——自我效能感的中介效应和组织沟通的调节效应[J]. 吉首大学学报（社会科学版）, 2022, 43(5): 93-109.

ZHANG Qiang, SHI Wandi. The Impact of Goal Setting on Public Project Performance:The Mediate Effect of Self-efficacy and the Moderate Effect of Organizational Communication[J]. Journal of Jishou University(Social Sciences Edition), 2022, 43(5): 93-109.

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