预算松弛成因：基于预算目标特点的实证研究

在文献综述的基础上，本文对基于预算目标特点影响的预算松弛成因问题，以调查问卷数据为依据进行了实证检验。本文的研究结果发现，样本企业的预算目标清晰度与预算松弛发生可能性之间存在着显著的负相关关系；样本企业内部良好的沟通及报酬系统可以闻接地减少企业预算松弛发生的可能性。而预算目标难度水平则会引致企业预算松弛发生，而且企业内部良好的沟通与报酬体系也无法改变这种关系。

Causes of Budgetary Slack: an Empirical Research on the Basis of Goal Characteristics

Based on literature reviews, the paper makes an empirical inspection for the view that goal characteristics will af- fect budgetary slack by using the data from questionnaire. The findings are： if budget goals are clear, they will keep within limits to slack. Meanwhile, good communication and reward systems will lead to clear budget goal setting,and a consequent decrease in the propensity to create budgetary slack ; if budget goals are set too high and too difficult to finish, budgetary slack will be created and good communication and reward systems will be helpless in this case.