摘要
文章旨在将预算实践经验进行理论模型概化并定量验证。利用委托代理理论基本原理构造预算沟通动因、形式与效果模型。以提供预算咨询服务的方式,对企业开展深度调查获取可靠数据。研究发现:在中国企业中,预算会议沟通制度化可带来较好的预算效果,预算管理信息化对预算效果也有明显改善作用。研究进一步发现:当企业具有较浓厚的预算文化氛围、预算人员具有较强的专业能力和预算考核在业绩考核中比重较大时,会促进企业预算会议沟通制度化的建立;而预算文化氛围越浓厚的企业对预算管理信息系统建设的积极性越高。研究结果提示企业管理者在预算实施中除关注预算流程和技术方法外,也应重视沟通、文化、人员等因素在提升预算效果中的重要作用。
This paper aims to develop and test a new theoretical model with the experiencefrom consulting practice. We develop the model of budget communication drivers,ways and effectiveness based on agency theory. Cooperating with consulting firm,we carried out survey and collected data by providing free consulting service for its clients. We found that the budget communication constitution and informationalized budget system can significantly enhance the budget effectiveness. When companies have relatively strong budget culture,competitive budget staff and taking the budget results as the most important predictors in performance evaluation,the budget communication constitution is more easy to set up. And the corporate budget culture can improve the enthusiasm of computerizing budget management information system. It indicates that the management should pay more attention to the influence of communication,culture and personnel in the budget management,as well as the budget technical methods.
出处
《会计研究》
CSSCI
北大核心
2016年第7期81-88,共8页
Accounting Research
基金
国家社会科学基金项目(14BGL190)
辽宁省社会科学规划基金项目(L13DGL039)
东北财经大学学科支持计划(XKT-201407)的资助
