员工预算松弛诱因与影响机制

The Cause and Impact Mechanism of Subordinates' Budgetary Slack

员工预算松弛行为会引起预算管理功能紊乱。分析了企业层面诱发员工预算松弛的因素,包括信息不对称、预算参与度、重视度、公平性和目标特征,在文献回顾的基础上,提出理论假设,并利用调查问卷获取的数据,进行回归分析。回归结果发现,当信息不对称、预算参与度、重视度均为高(低)程度,员工预算松弛也是高(低)的,交往公平与员工预算松弛负相关,而目标难度与其正相关。

Behavior of budgetary slack by subordinates will result in dysfunction of budget management system. This paper discusses the causal factors of subordinates＇ budgetary slack from the perspective of corporate level. These factors include information asymmetry, budgetary participation, budgetary emphasis, budgetary fairness and characteristics of budget goal. Based on the literature and theoretical analysis, we proposed several hypotheses to be tested. Then we obtained related data through research inquiry and conducted respective regression analysis. The research results reveal that high level of information asymmetry, budgetary participation and budgetary emphasis cause high level of subordinates＇ budgetary slack, and vice versa. It is also revealed that Interactional fairness is negatively related to subordinates＇ budgetary slack, while difficulty of budget goal is positively related.