本文以权变理论为基础,研究预算特点对预算功能发挥情况的影响。围绕这个主题,本文提出了四个需要检验的命题,并根据519份有效问卷的数据在SPSS13.0软件中进行了多元统计分析。结果表明:预算功能的发挥情况会受到许多权变因素(预算特点)的影响,不同的组织有不同的权变因素,从而预算功能的发挥情况不同,预算管理的效果也会不同。 Based on Contingency Theory, this paper studies the impact of budget features on the performance of budget functions. Around this theme, we propose four propositions to be tested and perform multivariate statistical analysis in SPSS 13.0 software based on data from 519 valid questionnaires. The results show that the performance of the budget function will be affected by many contingency factors (budget characteristics), and different organizations have different contingency factors. Therefore, the budget function will exert different conditions and the budget management will have different effects.