基于程序公平及互动公平的预算松弛实证分析

An Empirical Research on Budgetary Slack:Based on Procedural and Interactional Fairness

和谐的内部预算机制是预算控制发挥作用的有效保障,预算不公平会严重损害了预算管理和谐。理论分析和实证检验发现,在预算参与的前提下,预算程序公平和预算互动公平通过对管理者的信任度,对组织预算松弛具有客观影响,而不对称信息、个人因素和预算强调则会通过对预算公平的影响,对这种关系起到推动作用。组织内预算公平程度的提高,会抑制预算松弛的产生,反之则会加剧其程度。而通过提升管理者个人素质和降低信息不对称水平,则能够起到提升预算公平的积极作用。

A harmonious internal budget mechanism can effectively ensure the active role of budget control; unfairness in budgeting will seriously damage the harmony of budget management. It is found through theoretic analysis and empirical research that under the premise of budget participation, the fairness in budget procedure and budget interaction has an objective effect on the organizational budget slack through the trust in the management; while asymmetry information, personal factors and budgetary emphasis can promote the relation through the effect on budget fairness. The improvement of the level of budgetary fairness in the organization can restrain the production of budget slack, otherwise it will intensify its degree. By improving the personal qualities of the managers and reducing information asymmetry, we can give full play to the active role of budgetary fairness.