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浅析预算松弛的原因及对策 被引量:2

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摘要 文章从预算松弛的内涵出发,分析了预算松弛产生的原因,提出了防止预算松弛的对策。
作者 林海
出处 《现代商业》 2009年第36期110-110,共1页 Modern Business
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  • 1潘飞,程明.预算松弛的影响因素与经济后果——来自我国上市公司的经验证据[J].财经研究,2007,33(6):55-66. 被引量:110
  • 2杰罗尔德·L·齐默尔曼.决策与控制会计[M].东北财经大学出版社,2001..
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  • 7Young M. S. (1985) Participative budgeting: The effects of risk-aversion and asymmemc information on budgetary slack [ J ]. Journal of Accounting Research, 23 (3) ; 829-842.
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  • 9Chow, C. W., Cooper, J. C., Wailer, W. S.. 1988. Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance on slack and performance. The Accounting Review, Jan
  • 10Christensen, J. , The determination off performance standards and participation. 1982. Journal of Accounting Research, Autumn : 589 - 603.

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