期刊文献+

零基预算对预算编制松弛的影响

下载PDF
导出
摘要 零基预算是部门预算的主要编制模式,它从真实需求出发来确定支出预算。预算编制松弛是在编制支出预算时,有意高估支出,将支出预算确定在真实需求之上。本文基于部门预算的实证研究,从零基预算对预算编制松弛是否有显著影响这个角度,检验零基预算方法是否真正发挥作用。根据样本数据分析发现,零基预算对预算编制松弛无显著抑制作用,这个结果表明,我国的零基预算并未发挥其预期作用,部门预算改革还任重道远。
出处 《新会计》 2010年第7期9-11,共3页 Modern Accounting
  • 相关文献

参考文献12

  • 1Chow,C.W.,Cooper,J.C.&Waller,W. ( 1988 ) .Participative budgeting:effects of a truth-inducing pay scheme and information asymmetry on slack and performance [ J ] . The Accounting Review,63 (January) :111- 122.
  • 2Dunk, A.S., Nouri, H. Antecedents of budgetary slack: a literature review and synthesis[J]. Journal of Accounting Literature, 1998, 17:72-96.
  • 3Karilukka. Budgetary biasing in organizations: theoretical framework and empirical evidence[M]. Accounting, Organizations and Society, 1988, 13 ( 3 ) : 281-301.
  • 4Mikeselt, J.Fiscal Administration[M].NewYork:Hartcout Brace College Publishers, 1999:199-201.
  • 5Schiff.M, Lewin.A.The impact of people on budgets [ J ] . The Accounting Review, 1970, ( 2 ) : 259-268.
  • 6Young M S . Participative budgeting : The effects of riskaversion and asymmetric information on budgetary slack [ J ] . Journal of Accounting Research, 1985, 23 ( 3 ) : 829 -842.
  • 7马骏,叶娟丽.零基预算:理论和实践[J].中国人民大学学报,2004,18(2):122-129. 被引量:53
  • 8马骏.中国的零基预算改革:来自某财力紧张省份的调查[J].中山大学学报(社会科学版),2005,45(1):58-67. 被引量:40
  • 9倪秋菊.零基预算的发展以及在我国的适用性[J].湖北经济学院学报,2005,3(4):56-61. 被引量:14
  • 10马新智,郑石桥,单新涛.政府性基金预算松弛研究:以新疆为例[J].经济研究参考,2009(21):45-48. 被引量:5

二级参考文献14

  • 1[2]Shick, A. The Capacity to Budget[M]. Washington D.C.:Urban Institute Press, 1990.
  • 2[3]Wildavs ky,A.,The Politics of the Budgetary Process[M].Boston:Little Brown, 1974:15
  • 3[5]吴金华.零基预算(Zero-based Budgeting)在美国联邦政府为何遭遇失败[EB/OL].www.e521.com,2003-10-16.
  • 4余致力.政府预算决策过程:理与力的结合[J].国策期刊,1999,(4).
  • 5[7]Osborne, David & Plastrik, Peter. Banishing Bureaucracy: The Five Strategies for Reinventing Government[M].New York: A Plume Book, 1997.
  • 6[8]Frank Draper & Bernard Pitsvada. ZBB- Looking Back after Ten Years [J]. Public Administration Review,1981,79.
  • 7[9]Wechsler, B. & Backoff, R. W. Policy Making and Administration in State Agencies: Strategic Management Approaches [J]. Public Administration Review, July/Aug,1986, 321-328.
  • 8[10]World Bank. China National Development and Sub-National Finance: A Review of Provincial Expenditures[R].Report No. 22951-CHA, Document of the World Bank,2002, 1.
  • 9[11]王长勇.地方发债权仍存在争议,修订《预算法》留有空间[N].财经时报,2004-04-03.
  • 10Kenneth G IAeberthal & David M Lampton. Eds. 1992. Bureaucracy, politics, and decision-making in post-Mao China. Los Angeles: University of California Press.

共引文献93

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部