预算松弛的影响因素与经济后果——来自我国上市公司的经验证据
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财经研究 2007 年 第 33 卷第 06 期, 页码：56 - 67
摘要
参考文献
摘要
现有的众多经验研究证明,组织中的预算松弛是十分普遍的,而代理理论与权变理论是有效解释预算松弛的重要理论。文章选择我国上市公司2001~2004年的预算数据,研究上市公司预算松弛的影响因素及其对公司业绩的影响。研究发现:1.股权性质、股权结构和企业规模是解释预算松弛的重要变量;2.一个严紧的预算目标有助于提高企业的ROA和ROE,但并未提高企业的主业盈利能力。
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[3]Fatseas V A,Hirst MS K.Incentive effects of assigned goals and compensation schemes onbudgetary performance[J].Accounting and Business Research,1992,(1):347~355.
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[5]Hansen S C Otley D T,Stede W A.Practice developments in budgeting:an overviewand research perspective[J].Journal of Management Accounting Research,2003,(1):95~116.
[6]Hirst M K,Yetton P W.The effects of budget goals and task interdependence on thelevel of and variance in performance:a research note[J].Accounting,Organizationsand Society,1999,(3):205~216.
[7]Ittner C,Larcker D.Assessing empirical research in managerial accounting:A value-based management perspective[J].Journal of Accounting and Economics,2001,(1):349~410.
[8]Kren L.Performancein a budget-based control system:An extended expectancytheory modelapproach[J].Journal of Management Accounting Research,1990,(2):100~113.
[9]Locke E A,Latham G P.Goal setting:A motivational technique that works![M].Prentice-Hall,Inc.,Englewood Cliffs,NewJersey,1984.
[10]Locke,E A,Latham G P.Atheory of goal setting&task performance[M].Pren-tice-Hall,Inc.,Englewood Cliffs,NewJersey,1990.
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[12]Merchant K.Budgeting and the propensity to create budgetary slack[J].Accounting,Organizations and Society,1985,(2):201~210.
[13]Merchant K,Manzoni J.The achievability of budget targets in profit centers:Afieldstudy[J].The Accounting Review,1989,(3):539~559.
[14]Onsi M.Factor analysis of behavioral variables affecting budgetary slack[J].The Ac-counting Review,1973,(3):535~548.
[15]Otley D T.Budget use and managerial performance[J].Journal of Accounting Re-search,1978,(1):122~149.
[16]陈冬华,陈信元,万华林.国有企业中的薪酬管制与在职消费[J].经济研究,2005,(2):92~101.
[17]于增彪,梁文涛.现代公司预算编制起点问题的探讨[J].会计研究,2002,(3):18~24.
[18]于增彪,袁光华,刘桂英,等.关于集团公司预算管理系统的框架研究[J].会计研究,2004,(8):22~29.
[19]于增彪,王竞达,袁光华.中国管理会计的未来发展:研究方法、热点实务和人才培养[J].首都经济贸易大学学报,2006,(1):53~59.
引用本文
潘飞, 程明. 预算松弛的影响因素与经济后果——来自我国上市公司的经验证据[J]. 财经研究, 2007, 33(6): 56–67.
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