治愈“松弛”,局部手术还是周身理疗?——预算松弛全流程治理模型研究

Cure the Slack,Local Operation or Systemic Treatment?——Study on the Systematic Budget Slack Governance Model

预算松弛是预算管理中的'顽疾'。以往研究通过实验和实证等研究方法,发现了信息不对称、控制不当、报酬契约设计缺陷等'病灶',提出了促进预算参与、强化预算执行、采用真实诱导激励等各类'局部手术'方案。然而,预算参与、显性激励等措施产生的'副作用'使得企业预算松弛不但没有'治愈',反而令企业人员对预算管理的信心有所动摇。论文采用实地调研的单案例研究方法,以内部控制要素理论和预算成熟度模型理论为指导,提出了预算松弛全流程治理模型(S-BSGM模型)。模型包括预算环境、预算编制、预算执行与控制、预算考评四个构件,契约观、博弈论和权变理论为各构件之间的路径关系提供理论解释,模型构建体现了系统化、信息化、权变性的治理原则,在预算松弛的治疗方案中,改'局部手术'为'周身理疗'。中国本土典型案例T公司的预算松弛治理实践活动,为模型的检验和要素解构提供了经验数据信息。研究成果总结并概化中国企业先进管理经验,为同类本土企业预算管理提供新的理论依据和实践指导。

Budget slack is a persistent problem in budget management.Some researchers found the factors such as information asymmetry,improper control and design defect of compensation contract through experiment and empirical research methods,and promote some Local Operations to cure the slack.But it seems they are ineffectiveness the research goal of the paper is to generalize excellent practice about budget slack governance into theory by investigating deeply on the enterprise,finding the excellent practice in budget slack governance,using theoretical analysis and demonstration.And form a new theory in the field of budget slack governance-the systematic budget slack governance model is formed in the end.The budget slack governance model enriches the theory system of budget governance and provides theoretical guidance for the similar enterprise to govern budget slack.