预算松弛:基于预算目标难度的实证分析——从MBO及其思想演进的角度

Budget Loosening:An Empirical Study Based on Budget Goal Difficulty——From the Perspective of MBO and the Thinking Evolution

由于组织的外部环境不一致,以及组织内部客观存在的诸如预算参与、预算强调等权变影响因素,再加上预算主体诸如逐利性、压力等行为及心理属性,在预算目标设定、执行、修改及考核中,赋予了预算目标难度特点上不同的特征。这些特征与预算松弛之间存在着内在的因果联系。本文以调查问卷数据为基础,以多元回归方法为统计手段,对基于预算目标难度的预算松弛进行了实证检验。研究发现,基于预算参与和预算强调的预算目标难度,与预算松弛之间具有显著的正相关关系。

The budget goal difficulty assumes different characteristics in the process of budget making,implementation,and assessment due to the following： the inconsistency in the external factors,some existing internal factors that can affect budget making such as budget participation and budget priority,the interest inclination on the part of the budget subject,pressure and similar behavioral and psychological properties.Such characteristics have some internal correlation with the budget loosening.Based on some survey data and using the linear regression method,the paper makes an empirical analysis of the budget loosening in connection with budget goal difficulty.It is found that there exists clear positive correlation between the budget goal difficulty in connection with budget participation and budget priority and the budget loosening.