河北经贸大学学报:综合版
河北經貿大學學報:綜閤版
하북경무대학학보:종합판
2011年
3期
17-19
,共3页
中小企业%预算松驰%经济学分析
中小企業%預算鬆馳%經濟學分析
중소기업%예산송치%경제학분석
small and medium-sized enterprises%budget slack%economic analysis
预算松驰现象在我国中小企业中普遍存在并已成为预算管理理论及实务中亟待解决的难题。我国中小企业预算松驰现象的经济学分析显示:企业预算松驰的程度与信息不对称呈正相关,与员工的工作积极性呈负相关,与风险偏好呈负相关,与企业的成长性呈正相关,但效果不显著。因此,为了消除我国中小企业预算松驰现象,应使企业业绩评价体系科学化,预算编制方法合理化,预算管理监督全面化。
預算鬆馳現象在我國中小企業中普遍存在併已成為預算管理理論及實務中亟待解決的難題。我國中小企業預算鬆馳現象的經濟學分析顯示:企業預算鬆馳的程度與信息不對稱呈正相關,與員工的工作積極性呈負相關,與風險偏好呈負相關,與企業的成長性呈正相關,但效果不顯著。因此,為瞭消除我國中小企業預算鬆馳現象,應使企業業績評價體繫科學化,預算編製方法閤理化,預算管理鑑督全麵化。
예산송치현상재아국중소기업중보편존재병이성위예산관리이론급실무중극대해결적난제。아국중소기업예산송치현상적경제학분석현시:기업예산송치적정도여신식불대칭정정상관,여원공적공작적겁성정부상관,여풍험편호정부상관,여기업적성장성정정상관,단효과불현저。인차,위료소제아국중소기업예산송치현상,응사기업업적평개체계과학화,예산편제방법합이화,예산관리감독전면화。
Budget slack is a universal problem which is an urgent task in the theory and practice of budget management. The economic analysis of the budget slack in China's small and medium-sized enterprises shows that this issue positively correlated with information asymmetry, negatively correlated with the enthusiasm of the employees and the risk appetite, and positively correlated with the growth of an enterprise, though less distinctly. Consequently, in order to eliminate the budget slack in small and medium-sized enterprises, there shall establish scientific performance evaluation system, rational budget formulation methods, and effective auditing measures to supervise the budget management.