| 摘要Abstract | 本研究的目的在探討預算參與與預算寬列傾向的關係，並且以任務不確定性及上司偵 測預算寬列能力為情境變數，以解釋過去行為會計對上述關係在實證研究上不一致現象。針 對實行預算參與制度的28家上市公司的經理人進行問券調查，並進行多元迴歸分析。研究結 果發現預算參與和任務不確定性對預算寬列傾向有顯著的交互作用效果存在。亦即，當任務 不確定性高（低）時，預算參與將可減少（增加）預算寬列傾向。並且，本研究進一步發現 上述交互作用效果受到偵測預算寬列能力的影響。換言之，預算參與、任務不確定與偵測預 算寬列能力對預算寬列存在顯著的三維交互作用效果；高偵測預算寬列能力可強化預算參與 在任務不確定下的實質正面效果而降低預算寬列。此研究結果有助於調和過去實證研究的不 一致，並且作為企業在實施預算參與制度的參考。：In this study, we conduct performance evaluation of 72 credit unions in Taiwan. We use traditional Financial Rating Model (FRM) and Data Envelopment Analysis (DEA) for assessing financial performance and technical efficiency of credit unions. We then employ modified Korobow & Stuhr’s Weighted Efficiency Index (1985) to compare the results and examine factors affecting the performance of credit unions. We find that 2 to 14 of the 72 credit unions are identified as relatively efficient under the DEA each year, and only 2 to 4 of them are ranked as ‘Grade A’performers under FRM. Comparing the Weighted Efficiency Indices of the two models in classifying better performers, we find that FRM is better than DEA on Type I error control, but DEA’s Type II error control is superior to the former. It suggests that the government policy making and evaluation on credit unions will be more comprehensive by compensating the current evaluation system with DEA. The result of multiple liner regression indicates that the net interest earned has a significantly positive impact on the efficiency, which has also improved over time. Besides, competition intensity, branch units, and loan overdue have significantly negative impact on the efficiency performance of credit unions. |