公布预算目标排名能降低预算松弛吗?--一项实验研究  

Can Ranking by Budget Targets Reduce Budget Slack?An Experimental Study

作　　者：刘凌冰[1] 刘昱 LIU Ling-bing;LIU Yu

机构地区：[1]东北财经大学会计学院

出　　处：《中央财经大学学报》2022年第9期52-64,共13页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金重点项目“基于环境不确定性的企业全面预算管理成熟度模型重构研究”(项目编号:21AGL010)。

摘　　要：以往研究发现,根据预算目标完成的绩效情况进行排名并给予物质激励,能够激励下级努力完成预算目标,降低预算执行过程中的预算松弛,但同时也会诱导下级在制定预算目标时故意降低预算目标难度,引入预算编制过程中的预算松弛。本文探索根据预算目标完成的绩效情况给予物质激励的同时,根据预算目标排名能否诱导下级在制定预算目标时主动提高预算目标难度,达到既降低预算执行过程中的预算松弛,又降低预算编制过程中的预算松弛的目的。运用实验方法研究发现:(1)在预算编制阶段,对下级报送的预算目标进行排名并公布会促使下级主动提高预算目标难度,能够有效降低预算松弛;(2)相较于公布全体排名结果,仅公布前五名或者后五名,对下级提高预算目标难度的激励作用更强。据此,本文首次提出“排名强调效应”,即公布局部排名结果比公布全部排名结果的精神激励作用更强。研究成果丰富了排名激励理论和预算松弛治理理论,为预算管理实践提供了新方法。Previous studies have found that giving material incentives according to the completion of the budget target while ranking by performances can motivate subordinates to complete the budget targets, reduce the budget slack in budget implementation.However, it may simultaneously induce subordinates to deliberately set lower budget targets when making the budget targets, introducing budget slack in budget formulation.This paper explores whether ranking by budget targets while giving material incentives according to the subsequent completion of budget targets can induce subordinates to actively improve the difficulty of budget targets, so as to reduce budget slack in both budget formulation and implementation process.Using experimental research method, we find out that, first, ranking by budget targets can motivate subordinates to increase their budget targets and reduce budget slack.Second, compared with announcing full ranking results publicly, announcing only top five or bottom five ranking results increase the budget target further, from which we first propose the “Ranking Highlight Theory”.The research results enrich the ranking incentive theory and budget slack governance theory, and provide a new method for budget management practice.

关 键 词：预算目标 排名 预算松弛 

分 类 号：F270[经济管理—企业管理]