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预算松弛是预算控制中的一个难点问题,本文以江西省A股78家上市公司为研究对象,利用连续数个会计年度数据分析预算松弛的影响机理及对上市公司业绩的影响。实证研究的结果表明:预算松弛的影响机理较复杂,其中上市公司股权性质、上市公司控股股东的持股比例是影响企业预算松弛程度的重要因素,同时企业的会计业绩与预算松弛程度呈一定程度的负相关。
Budget slack is a difficult problem in budget control. In this paper, 78 A-share listed companies in Jiangxi Province are selected as research objects. The paper analyzes the influence mechanism of budget slack and the effect on the performance of listed companies by using several consecutive fiscal years data. The results of empirical research show that the mechanism of budgetary slack is more complicated, of which the nature of the listed company’s equity, the controlling shareholder’s shareholding ratio of listed companies is an important factor affecting the enterprise’s budgetary slackness, while the enterprise’s accounting performance and budget slack to a certain extent The negative correlation.