预算强调对预算松弛之影响的实证分析

预算管理实践活动中,主管上司运用预算标准和目标对经理人进行绩效考核,作为对经理人进行奖惩的依据,出于自利考虑,经理人会想方设法制造预算松弛行为。本文采用调查问卷的实证研究方法,分析了300份有效调查数据。研究证实了预算强调对预算松弛的影响是正相关的关系,而任务不确定性的加强,会强化这种相关性。

Empirical Analysis on Impact of Budget Emphasis on Budget Slack

In budget management practice activities,the supervisor uses budget standards and goals for manager performance assessment,which is as a basis of rewards and punishments for managers.For self-interest considerations,managers try to create budget slack behavior.This paper adopts empirical research method of questionnaire,and analyzes the 300 effective research data.The study confirms that the influence of budget emphasis on budget slack is the positive correlation relationship,and this correlation relationship will strengthen with the strengthening of task uncertainty.