A Research on the Cause of Formation of Budgetary Slack: Opportunity, Motivation and Cost
- 管理学院－学位论文 
目前预算管理在国内外已经都得到了较为广泛的应用，包括计划与协调组织活动、分配资源、激励员工等等，为企业乃至社会的进步都发挥了巨大作用；但是不论是理论还是实践中，都出现了诸多制约着预算管理的进一步发展的问题，其中预算松弛就是一个典型难题。预算松弛会限制企业的潜力发挥、增加企业的内部成本、侵蚀企业的资源、降低企业的经营效率；但是预算松弛也可以成为企业应变不确定性环境的缓冲剂，缓解预算执行人员的紧张情绪，使其更加从容地应对风险。那么如何能够引导预算松弛朝着有利于企业的方向产生作用？或者说如何去有效地治理预算松弛的问题？那么就需要我们找出那些制造松弛的源头—─“成因”来，但是迄今为止，对预算松弛的成因究竟是什么，依旧是人言人殊，莫衷一是。 为了厘清预算松弛的形成机理，本文采用规范和实证相结合的研究方法。主要是在权变理论的研究基础上，大胆地结合了经济学理论和舞弊理论，发展出了一种全新视角的理论假说──“松弛三角：机会、动机、代价”──来解释预算松弛的形成机理。“松弛三角”模型认为预算松弛产生的根本原因在于动机，机会是重要的促进因素，代价是预算松弛产生的抑制因素。同时，本文利用该模型对过去一些有关预算松弛成因研究中的矛盾结论进行一定的解释。在实证部分，本文采用了问卷调研、因子分析、多元回归等方法，对机会、动机和代价的一些代表性驱动因子进行检验，针对调研的样本数据的检验结果显示：预算强调（或预算目标难度）与预算松弛之间存在较为强烈的正相关；信息不对称（或预算参与）与预算松弛之间也存在正相关关系，但相关程度不如前者；而预算差异调查则与预算松弛呈现负相关的关系。Budget management now has been widely used, including planning, coordinating organizational activities, allocating resources, motivating employees, etc., for the enterprises and social progress have played a significant role, But there are many constraints have emerged in the further development of the budget management both in theory and practice, typical, the problem of budgetary slack. Budgetary slack can limit the potential development of enterprises, increase their internal costs, erode their resources, and reduce their operating efficiency. But it can also become a buffer to cope with uncertainty environment, to ease the staff’s tension, to make them more calmly respond to risks. How to guide to make it conducive to the enterprise? How to efficiently deal with its problems? Firstly, we need to identify the source of budgetary slack. However, there are still many different opinions of the causes for the budgetary slack so far. In order to clarify the formation mechanism of the budgetary slack, we use a combination of normative and empirical research methods. Mainly on the basis of the contingency theory research, a combination of economic theory and fraud theory were made boldly to develop a new perspective of the theoretical hypotheses--"Slack Triangle: opportunity, motivation, costs" to explain the formation mechanism of budgetary slack. "Slack triangle" model supposed that the root causes of the budgetary slack lies in the motive. The opportunity is an important contributing factor and the price is the constraints of the budgetary slack generated. At the same time, we use the model to make some interpretations over the contradictive conclusions of the shaping causes of budgetary slack in the past. In the empirical part, we use a questionnaire survey, factor analysis, multiple regression method to make a testing for the opportunity, motivation and costs of some of the typical driving factors. The test results for the survey sample data shows that there exist positive correlations between the budget emphasis (or budgetary goal difficulty) and budgetary slack. The information asymmetry (or budget participation) and budget slack also are in the positive correlations, but not as good as the prior one; while the budget variances surveys and budgetary slack have the negative correlation.