文化与不确定性影响下的预算偏见

Budget Bias under the Effect of Culture and Uncertainty

综合运用预算估计行为实验,以浙江省250家企业为样本进行实证研究,研究文化和不确定性如何影响个体预算行为,进而影响企业层面的预算管理,最终造成预算偏见。研究发现个体预算行为在不确定性估计、个人风格差异下存在偏差;企业文化和感知的环境不确定程度对预算参与程度和预算监控程度有显著的影响;感知环境的不确定性会降低预算超支,也会降低预算松弛;在文化和环境背景下预算行为会出现很强的交互作用,只有一定的组合才是最有效的。

This paper studies how culture and uncertainty influence individual budget and enterprise level of budget management so that form budget bias by estimating conduct experiments and taking 250 enterprises in Zhejiang Province for the samples of empirical research. Study finds that the individual budget acts exist differences in uncertainty estimation and personal style deviation; corporate culture and degree of perceived environmental uncertainty have significant impact on the extent of budget participation and budget monitoring; perceived environmental uncertainty will reduce budget overspend and budget relaxation; in the cultural and environmental context , budget act will have strong interaction, and ouly certain combination is the most effective.