公司战略选择对预算编制松弛的影响——基于A股上市公司2008—2010年数据 |
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引用本文: | 李龙会,蔡海静.公司战略选择对预算编制松弛的影响——基于A股上市公司2008—2010年数据[J].南京审计学院学报,2012,9(4):71-79. |
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作者姓名: | 李龙会 蔡海静 |
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作者单位: | 1. 中南财经政法大学会计学院,湖北武汉,430073 2. 浙江财经学院会计学院,浙江杭州,310018 |
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基金项目: | 中南财经政法大学2011年度博士研究生科研创新课题(2011B0906) |
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摘 要: | 以战略管理理论和权变理论为理论基础,选取我国2008-2010年深沪市A股上市公司为样本,对上市公司战略选择与预算编制松弛之间的关系进行初步探讨,研究发现:我国上市公司不仅普遍存在预算编制松弛的现象,而且预算编制松弛程度比较严重,预算可靠性较低;权变理论比代理理论更能有效地解释公司预算编制松弛现象,战略管理理论对预算编制松弛程度的影响有限;公司实施差异化战略程度与预算编制松弛程度显著负相关,国际化战略程度与预算编制松弛程度显著正相关.
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关 键 词: | 战略预算管理 管理控制系统 战略选择 预算编制松弛 权变理论 战略管理理论 差异化战略 国际化战略 |
The Influence of Strategic Choice of Listed Companies on Budgeting Slack:Based on the Statistics of A-Share Listed Companies from 2008 to 2010 |
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Authors: | LI Long-hui CAI Hai-jing |
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Abstract: | The paper made a preliminary research on the relationship between corporate strategic choice and budgeting slack based on the strategic management theory and the contingency theory and samples from A-Share companies listed in Shenzhen and Shanghai Exchanges in the year of 2008-2010.The results show that there exits serious budgeting slack in our country’s listed companies,and the reliability of budget is relatively low;the contingency theory can better explain the corporate budgeting slack than cost theory,and the strategic management theory plays a minor role in budgeting slack;the degree of differentiation strategy has a significant and negative correlation with budgeting slack,and the degree of internationalization strategy has a significant and positive correlation with budgeting slack. |
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Keywords: | strategic budget management management control systems strategic choice budgeting slack the contingency theory the strategic management theory differentiation strategy internationalization strategy |
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