预算松弛

高校特点对预算松弛影响的实证研究&以新疆为例

An Empirical Study of Impact of College Characteristics on Budgetary Slack

基于风险偏好的报酬契约与预算松弛研究

The Effects of Risk Preference and Compensation Contract on Budgetary Slack

预算松弛是预算管理中普遍存在的问题。

Budgetary slack is a problem that budget management often appears .

预算松弛：基于信息不对称理论的考察

Budgetary Slack : A Review Based on Information Asymmetry

预算松弛成因：基于预算目标特点的实证研究

Causes of Budgetary Slack : an Empirical Research on the Basis of Goal Characteristics

预算松弛和预算目标确定问题；

Budget slacking and budget goal setting ;

预算松弛行为的实验研究

Experimental study of behavior of budgetary slack

军队预算松弛现象及其控制策略

Troops budgetary slack and the control tactics

浅谈企业预算松弛管理

On Lax Management of Business Budget

由于预算松弛问题的出现，使得企业的效率下降，损害了企业的利益。

Budgetary relaxation has made the efficiency of enterprises decreased and damaged the interests of enterprise .

预算松弛行为动因研究述评：基于四大理论视角

Review on the Cause of Budgetary Slack Behavior : the Perspective Based on Four Major Theories

预算松弛：基于总经理报酬及相关因素的实证分析

Budgetary Slack : An Empirical Study Based on General Manager Remuneration and Other Relevant Influence Factors

所以企业需要科学合理的预估收入、成本费用，合理制定奖惩措施，不能够使预算松弛长期的以无法控制的局面出现的我们企业的预算管理工作中。

So the enterprise needs scientifically predicting income and cost , reasonably establishing encouragement and punishment measure .

国内外学者围绕预算松弛问题做了许多研究。

Among them very important problem is about budgetary slack which is researched by many scholars abroad .

研究结果表明：预算松弛贯穿于整个预算管理过程中，即预算编制与执行的全过程中。

The results of the study are that : budget slack run through the whole budget management process .

但是，预算松弛也是普遍存在的，并且严重影响了预算管理的有效性。

However , budget slack is widespread , and a serious impact on the effectiveness of budget management .

实验证明下属的声誉关注程度和道德关注程度都显著负相关于下属的预算松弛量。

Experiment proves reputation and ethics concern of subordinate have a significant negative correlation with amount of budgetary slack .

其次，需要加强对市场规律的把握和预测能力以减少预算松弛；

Second , commercial banks need to strengthen their abilities to grasp the laws of the market and forecast to reduce budgetary slack .

已有的研究主要关注预算松弛行为产生的动因，缺乏对预算责任人产生预算松弛行为的心理机制的研究。

The present study mainly focuses on behavioral motivation of budgetary slack , but lacks research on personal psychological mechanism which results in budgetary slack .

预算松弛是预算责任人的一种机会主义行为，是预算管理中普遍存在的问题之一。

Budgetary slack is an opportunistic behavior of budgetary person in charge , which is one of the issues in budget management which commonly exist .

预算松弛被看作是分层管理控制中的代理成本，并且这一成本在多次重复的代理关系中会表现得更为突出。

Budget slack is regarded as the agency cost in the hierarchical management controlling , and the cost will be more prominent in the repeated agency relationship .

最后提出了弱化预算松弛的措施，以完善全面预算管理研究体系。

At last , this paper gives the measures how to weaken the budgetary relaxation , for the aim of improving the full budget management research system .

二是基于代理理论，研究预算松弛与企业业绩的关系，也构建了相应的模型进行检验。

Second , on the basis of the agency theory , this part mainly studies the relationship between budgeting slack and performance by using multiple linear regressions model .

然而，从已有的调查实证结果看，无论是在国内还是国外，对此问题的研究都没有明确一致的结论，这对企业预算松弛问题的解决造成一定的困扰。

However , from the existing empirical results of the investigation , whether at home or abroad , the study of this issue are not clear and consistent conclusions .

预算松弛行为是全面预算管理的一个难点问题，迄今为止国内外学者关于这一问题的研究主要集中于探讨预算松弛产生的行为动因。

Behavior of budgetary slack , which received focus on its major causes only from domestic and foreign scholars so far , is a difficult problem in comprehensive budget management .

而关于预算松弛的讨论一直是预算管理的一个重要热点，尤其是关于预算松弛的成因分析以及预算松弛对企业业绩的影响。

Budgetary slack has always been a major hot spot in budget management , especially the causes of budgetary slack and the impact of budgetary slack on the corporate performance .

预算松弛是指最终确定的预算水平与最优预算水平之间的差异，它对整个预算管理制度的有效性产生直接影响。

The budgetary slack is the budget level which refers finally determined with the most superior budget level between difference , it has the direct influence to the entire budget control system validity .

同时阐述了本研究运用的主要研究方法，搭建了本文的基本结构框架，明确了本研究的理论贡献和实践贡献。第二章：国内外预算松弛研究文献综述。

It also describes the main research method , has set up a basic framework , gives a clear theoretical and practical contribution . Chapter ⅱ: Literature review on the budgetary slack research .

因此，根据集团公司的管理特点对预算松弛现象进行研究，确定合理的预算基数，建立公平高效的预算考核和激励机制，具有重要的研究意义。

Therefore , there is important significance to study budgetary slack , determine an accurate budget base and establish a rational budget evaluation and incentive mechanism according to the management features of large group companies .

首先剖析预算松弛的成因，然后从人性假设的视角，即经济人与道德人的视角提出缓解预算松弛的途径。

This text analyzes the reasons of Budget Slack at first , then from the angle of human nature supposition , namely " economic person " and " moral person " , puts forward some advice .