【作者】 同晓燕；

【导师】 王正军；

【作者基本信息】 兰州理工大学 ， 会计学， 2008， 硕士

【摘要】 从1990年以来,我国国有企业集团逐步推进预算管理制度,迄今已取得了长足的进展。由于大型企业组织科层组织的特征,企业组织存在权力结构、信息结构和利益结构的不一致性,由此导致上下结合的预算控制的准确性难以保证的问题。在实践上出现预算松弛难题。预算松弛是指最终确定的预算水平与最优预算水平之间的差异,是预算编制过程中普遍存在、并对整个预算管理制度的有效性产生直接影响的问题。针对预算松弛这个问题,本文采用数理建模、演化推理、个案分析等研究方法,分析了组织的刚性、预算松弛产生的源头及性质,为进一步理解和探索预算松弛问题提供了一个初步的理论框架,同时也为我国国有企业集团恰当地解决预算松弛问题提供了一个基本的思路。首先,基于组织的视角,运用信息不对称理论,指出科层组织的刚性成为预算管理发展的瓶颈。由于组织的刚性很难被克服,科层组织结构在我国企业也不可能被彻底优化,故而科层组织在企业仍将继续存在,只是程度大小的问题,这是本文的第一个观点。其次,本文通过分析预算松弛的性质和作用,提出预算松弛并非绝对有害或有利,其性质取决于是否超出某一临界点。所以,解决预算松弛问题并不是完全消除预算松弛,而是寻求最优的预算松弛水平,这是本文的第二个观点。再次,本文建立了一个解决预算松弛问题的三阶段动态模型。在这个模型中,将预算编制过程划分为三个阶段:开始阶段、信息沟通阶段和订立预算阶段。从这一模型中得出控制预算松弛就是消除上下级之间对于下级最大工作能力的信息不对称性,而决定着双方信息不对称性的四个要素为:会计控制系统为上级提供的有关下级的前馈信息、激励制度类型、预算参与的可能性、业绩考核。由此本文得出第三个观点:预算松弛虽然是预算编制过程中产生的问题,但是它不只与预算编制过程相关,它还受到包括预算的执行与监控过程、激励制度、业绩考核制度等在内的整个预算管理过程的影响。最后,本文通过实际工作经验和实地考察,对西安东方集团如何控制预算松弛问题的实务进行了探索。其中重点在于集中式的会计控制系统在控制预算松弛中发挥的积极作用。更多还原

【Abstract】 From 1990’s, many state-owned group enterprises in China have gradually implemented the Budget Control System. Because the characteristics of Bureaucracy in enterprise group, power structure did not fit in with information structure and benefit structure in enterprise organization. Thus, induces a problem which difficult to guarantee the budgetary control accuracy. In practice, turn up a difficult problem—Budgetary Slack. Budgetary Slack, the difference between subordinate’s best budget estimate and submitted budget figure, has significant influence on the effectiveness and efficiency of the Budget Control System. Faced this problem, this article apply normative research study、Method of modeling、evolved and inference、Case analysis et al. This paper aims at exploring and practice in controlling budgetary slack in state-owned group enterprises.Firstly, from the perspective of organization theory and information asymmetry theory, found out rigidity of Bureaucracy become the obstacle of budgetary development. This paper gives its first conclusion: Bureaucracy organization will be continued existence, in varying degrees.Secondly, through analyzing the nature and function of budgetary slack, this paper gives its second conclusion: whether budgetary slack is beneficial or deleterious for Budget Control depends on whether a critical value is met. Controlling budgetary slack, therefore, is to optimize the level of budgetary slack, not to eradicate it.Thirdly, a dynamic adverse selection model is built to explicate the budgetary slack problem. In this model, the process of budgeting is divided into three phases: starting phase, communication phase and contracting phase. The essence of controlling budgetary slack is to eliminate the ex ante information asymmetry about subordinate’s best budget estimate between superior and subordinate. Four factors—management control system, incentive scheme, and budget participation—help eliminate this kind of information asymmetry.Thus, this paper reaches its third conclusion: the overall budgetary control system is essential for controlling budgetary slack, though budgetary slack occurs in the budgeting process.Lastly, a field study is conducted to explore the practices in controlling budgetary slack in xi’ an dong fang Group corporation. The focus lies in the effectiveness of the integrated accounting control system in controlling budgetary slack. The implication for the other state-owned group enterprise is explicated thereinafter.更多还原