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

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.

The Influence of Strategic Choice of Listed Companies on Budgeting Slack:Based on the Statistics of A-Share Listed Companies from 2008 to 2010

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.