Research on Present Situation of Budgetary Slack in Chinese Enterprise

摘要：

In order to have a profound and comprehensive understanding of the present budgetary slack in the enterprise, we specially designed a questionnaire and carry on the investigation in 44 enterprises. The questionnaire includes several parts in order to analysis the present situation of budgetary slack in Chinese enterprise, which are budgeting function, budgeting goal, budgeting participation and communication, budgetary slack behavior, information asymmetry and so on. Based on this, the article describes the conclusion: Chinese enterprise must take budgetary slack problem in a high position. Because various steps of the majority enterprises have the factors which urge budgetary slack existing, regardless of the budgetary establishment, the budgeting control, as well as finally the performance evaluation and the way of reward, and so on.

关键词： Budgeting management Budgetary slack Participative budgeting Information asymmetry

作者: ZHANG Shuangcai ZHOU Wenjun

作者单位: School of Management,Hebei University,P.R.China,071002 School of Management,Dalian University of Technology,P.R.China,116024

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 553-558

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）