预算卸责:构念界定与测验量表  

Budgetary Shirking:Construct Defining and Scale Testing

作　　者：高严[1] 洪志全[2] 陈诗思[1] GAO Yan HONG Zhi-quan CHEN Shi-si(Xinjiang University of Finance and Economics, Urumqi 830012 Anhni Sanlian University, Hefei 250000, China)

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012 [2]安徽三联学院财会学院,安徽合肥250000

出　　处：《江西财经大学学报》2017年第2期50-60,共11页Journal of Jiangxi University of Finance and Economics

基　　金：国家自然科学基金项目(71562031);新疆普通高校人文社会科学重点研究基地项目(050213C05)

摘　　要：预算卸责是在预算履约环节,通过隐藏行动而付出低程度努力的行为,是预算机会主义的一个重要表现形式。我们不仅要对这一理论范畴进行构念界定,从质的规定性上区别于预算签约环节的预算松弛,还必须为进一步的定量研究提供测量工具。在文献回顾、理论分析后,通过深度访谈和焦点座谈,我们整理了预算卸责的9个测试题项,以449份调查问卷为测量工具,运用EFA和CFA分析,获得酌量性卸责和约束性卸责两个维度以及对应的6个正式题项,构建了基于本土情境的预算卸责量表,并阐述了其应用价值。As one of the important forms of opportunism in budgeting, budgetary shirking is essentially the behavior of only spending low efforts through hiding action in performing the budget contract. We should not only define this construct in theoretical category in order to differentiate it at the qualitative regularity fi：om the budgetary slack at the link of budget signing, but also provide a measuring tool for further quantitative study. After reviewing literatures and analyzing theories, this paper prepares 9 testing items about budgetary shirking by means of in-depth interviews and focus discussions; then taking 449 questionnaires as the measuring tool, it makes an analysis with EFA and CFA to obtain the two dimensions of discretionary shirking and constraint shirking as well as the corresponding 6 formal topics. At last it constructs a scale of budgetary based on the local situations and expounds its application values.

关 键 词：预算 卸责 构念界定 检测量表 

分 类 号：F234.3[经济管理—会计学]