预算松弛行为动因研究述评:基于四大理论视角  

Review on the Cause of Budgetary Slack Behavior:the Perspective Based on Four Major Theories

作　　者：毛洪涛[1] 诸波[1] 

机构地区：[1]西南财经大学会计学院,四川成都611130

出　　处：《科学决策》2009年第11期82-94,共13页Scientific Decision Making

基　　金：国家自然科学基金项目(编号G020701)的资助;财政部全国会计学术领军(后备)人才培训项目支持;西南财经大学创新人才培养基金资助

摘　　要：预算松弛行为是全面预算管理的一个难点问题,迄今为止国内外学者关于这一问题的研究主要集中于探讨预算松弛产生的行为动因。本文基于现有的国内外文献,从代理理论、权变理论、行为理论和心理学理论四种不同的理论基础对预算松弛的行为动因进行剖析,并在探讨我国现阶段预算松弛研究现状的基础上,对比分析了国内外预算松弛研究的差异,进一步提出关于预算松弛未来研究的展望,以期为本领域的后续研究提供有价值的参考。Behavior of budgetary slack, which received focus on its major causes only from domestic and foreign scholars so far, is a difficult problem in comprehensive budget management. In this paper, we analyze the causes of budgetary slack behavior from points of agency theory, contingency theory, behavioral theory and psychology theory systematically. To make comparative analysis on differences between domestic and foreign researches, we also make further efforts reviewing existing literature at this stage. Finally we reach an outlook for future research on budgetary slack, providing a valuable reference for follow - up research.

关 键 词：预算松弛 代理理论 权变理论 行为理论 心理学理论 

分 类 号：F275[经济管理—企业管理] F810.423[经济管理—国民经济]