预算松弛行为的实验研究

被引:60
作者
张朝宓
卓毅
董伟
葛燕
机构
[1] 南京大学商学院,南京大学商学院,南京大学商学院,南京大学商学院南京,南京,南京,南京
关键词
预算松弛; 实验研究; 信息对称性; 薪酬计划;
D O I
暂无
中图分类号
F275 [企业财务管理];
学科分类号
1202 ; 120202 ;
摘要
运用实验方法研究了预算管理问题,发现信息对称和真实导向的薪酬计划对预算松弛都有一定的抑制作用,其中信息对称性对预算松弛的影响十分显著.通过实际财会人员和大学生在实验中的预算行为的比较,可以看到我国国有企业预算编制的一些特殊行为.
引用
收藏
页码:46 / 53
页数:8
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