對台灣高科技產業而言，產品創新是增加核心競爭力與獲利的來源，但必須仰賴預 算資源分配挹注，方能支助各項創新支出。本研究以參與式目標設定論點，探討台灣高 科技產業研發經理人預算參與對產品創新績效之影響，並使用對上司之信任為中介變 數，對工作滿意度、資訊不對稱與產品創新績效所造成之影響。本研究採用SEM 模型 來檢驗假說模型，研究樣本取自台灣證券交易所中的電子產業上市櫃公司研發部門主 管，透過隨機抽樣與問卷調查的方式，共回收134 份有效問卷。研究結果顯示信任態度 的中介效果獲得支持，信任扮演預算參與和產品創新間關係的中介角色，研發經理人預 算參與會直接、間接透過對上司信任，提升產品創新績效。本文的研究結果提供了管理 意涵與未來的研究方向。

To high technology manufacturing companies, product innovation is key source of competency and profitability enhancement. This study employs participative goal-setting theory to construct the structural relationship among budgetary participation, asymmetric information, trust, job satisfaction and product innovation performance. Results from a questionnaire survey of 231 R&D managers with budget responsibilities in 135 high technology manufacturing companies listed in the Taiwan Stock Exchange Market, and path analysis is used to test our hypotheses. The empirical evidence of this research revealed the following: Increasing budgetary participation not only raises job satisfaction and sets asymmetric information but also seems to enhance product innovation performance. Trust also plays the mediating role between budgetary participation and product innovation performance. Implications and directions for future research are discussed.