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之前有关预算控制对预算松弛以及企业的其他一些非正常行为的影响已经提供了不同的证据。本文的主要研究动机是:严格的预算控制所产生的两个所谓不正常的结果:预算松弛和管理者短期行为,他们之间是否存在溢出效应。结论表明:通过严格的预算控制可以减少企业的预算松弛,但是会影响到企业内部管理层的短期行为。同时,公司所实施的预算控制模式及其所鼓励的行为,可能会受到企业过去的绩效以及竞争战略这两个重要因素的影响,即追求差异化的战略或者是更加盈利的企业并没有严格的预算控制,这样增加了预算松弛的倾向以及管理者进行长期打算的趋势。
Previously, the impact of budgetary control on budgetary slack and other non-normal behavior in the business has provided different evidence. The main research motivation of this paper is: two so-called abnormal results from strict budget control: budget slack and managers’ short-term behavior, and whether they have spillover effects. The conclusion shows that strict budget control can reduce the budgetary slackness of the enterprise, but it will affect the short-term behavior of the internal management of the enterprise. At the same time, the company’s budget control model and the behaviors it encourages may be influenced by two important factors: past performance and competitive strategy. That is, the strategy of seeking differentiation or the more profitable enterprises is not strict Budget control, which increases the propensity for budgetary slack and the tendency of managers to make long-term plans.