预算考核会导致预算松弛吗?——一项实证检验被引量：3

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摘要在文献综述的基础上,以权变理论为视角,对基于预算参与、信息不对称、个人因素的预算考核与预算松弛之间的关系展开研究。在提出需要检验的命题后,通过样本企业的问卷调查数据进行统计检验。研究发现,基于信息不对称、个人因素和预算参与的预算考核,与预算松弛具有显著的正相关关系。

作者韩芳高严

机构地区常州机电职业技术学院新疆财经大学会计学院

出处《会计之友》北大核心 2014年第3期43-46,共4页 Friends of Accounting

基金教育部人文社科基金项目(批准号:11XJJA630001)的阶段成果

关键词预算考核预算松弛实证研究

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