预算松弛行为的实验研究被引量：66

Experimental study of behavior of budgetary slack

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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.

作者张朝宓卓毅董伟葛燕

机构地区南京大学商学院

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

分类号 F406 [经济管理—产业经济]

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