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文章旨在将预算实践经验进行理论模型概化并定量验证。利用委托代理理论基本原理构造预算沟通动因、形式与效果模型。以提供预算咨询服务的方式,对企业开展深度调查获取可靠数据。研究发现:在中国企业中,预算会议沟通制度化可带来较好的预算效果,预算管理信息化对预算效果也有明显改善作用。研究进一步发现:当企业具有较浓厚的预算文化氛围、预算人员具有较强的专业能力和预算考核在业绩考核中比重较大时,会促进企业预算会议沟通制度化的建立;而预算文化氛围越浓厚的企业对预算管理信息系统建设的积极性越高。研究结果提示企业管理者在预算实施中除关注预算流程和技术方法外,也应重视沟通、文化、人员等因素在提升预算效果中的重要作用。
The article aims to generalize and quantitatively verify the theoretical model of budgetary practical experience. The basic principle of principal-agent theory is used to construct the motivation, form and effect model of budget communication. In order to provide budget consulting services, companies conduct in-depth investigations to obtain reliable data. The study found that: In Chinese enterprises, the institutionalization of budgetary meetings can bring about better budgetary effects, and budgetary management informationization can also significantly improve the budgetary effect. The research further finds that: when the company has a relatively strong budget culture atmosphere, the budget personnel have a strong professional ability, and the budget assessment has a large proportion in the performance assessment, it will promote the establishment of institutional budget conference communication system; The enthusiasm of strong enterprises for the construction of budget management information systems is higher. The research results suggest that in addition to paying attention to the budget process and technical methods in the budget implementation, business managers should also pay attention to the important role of communication, culture, personnel and other factors in improving the budget effect.