CAJ | 학술논문

预算松弛现象随着企业预算管理的大力推进而逐渐凸显,并对企业的经营业绩产生了重大影响.从预算松弛主体的行为特征,运用问卷调查的手段和因子分析法来探讨预算松弛的原因.研究发现,经理人的行为特征是导致企业预算松弛的主要原因,即人为故意操纵预算是影响预算松弛的主要方面.
예산송이현상수착기업예산관리적대력추진이축점철현,병대기업적경영업적산생료중대영향.종예산송이주체적행위특정,운용문권조사적수단화인자분석법래탐토예산송이적원인.연구발현,경리인적행위특정시도치기업예산송이적주요원인,즉인위고의조종예산시영향예산송이적주요방면.
With the enterprise budget management vigorously promoting,Budget Slack has exerted major effect on the performance of enterprises. This article tries to explore the causes of Budget Slack from the behavior characteristics of Budget Slack with questionnaire method and factor analysis method. We found that the behavior of manager is the main reason of Budget Slack, namely intentionally manipulating Budget is the main aspect of Budget Slack.