预算松弛模型及改进分析  

An improvement analysis on the budgetary slack model

作　　者：程希明[1] 王昕[1] 

机构地区：[1]北京信息科技大学理学院,北京100192

出　　处：《北京信息科技大学学报（自然科学版）》2013年第5期76-79,共4页Journal of Beijing Information Science and Technology University

基　　金：北京市优秀人才项目(2011D005007000005)

摘　　要：研究了描述松弛现象的几种主要模型,为了规避真实导向型激励模型的弱点,对真实导向型激励模型进行了改造,给出一种修正模型,有效地降低了预算松弛,简化了预算复杂性,并通过数据模拟的方式验证了模型的合理性。Chief models which describe some budget slack phenomena is researched in this paper To overcome the defects of existing models, the truth-inducing incentive scheme is modified and the modified model is put forward. The new model can decrease budgetary slack and simplify the budget complexity. Furthermore, the rationality of modified model is verified via data simulation.

关 键 词：预算管理 预算松弛 真值寻踪型 激励模型 

分 类 号：F221[经济管理—国民经济] F275