摘要
运用实验方法研究了预算管理问题,发现信息对称和真实导向的薪酬计划对预算松弛都有一定的抑制作用,其中信息对称性对预算松弛的影响十分显著.通过实际财会人员和大学生在实验中的预算行为的比较,可以看到我国国有企业预算编制的一些特殊行为.
Budget management has raised extensive attentions in practice in China. But academic researches on budget management, especially on budget participator's behavior are relatively lagging behind. In this paper we make some attempts in this field by using experimental research methods. As a result, we find that both information symmetry and truth_inducing compensation scheme have restraining effects on budgetary slack, among which the effects of the former are especially significant. Moreover, in our experiment we did some comparisons on purpose between professional accountants from domestic enterprises and college students majoring in accounting. The results show that, in the same experimental context.
出处
《管理科学学报》
CSSCI
2004年第3期46-53,共8页
Journal of Management Sciences in China
关键词
预算松弛
实验研究
信息对称性
薪酬计划
budgetary slack
experimental research
information symmetry
compensation scheme