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论文编号：	15
作者编号：	2120051878
上传时间：	2007/6/20 20:12:32
中文题目：	我国企业内参与式预算行为的实验
英文题目：	he experimental research of th
指导老师：	程新生
中文关键字：	参与式预算;企业背景;激励制度;<
英文关键字：	Participative budgeting;Enterp
中文摘要：	目前，我国许多企业己经认识到全面预算管理的重要性，并且积极探索适合我国国情的预算管理模式。但大多数企业实施全面预算管理的效果并不好，存在很多的问题。在现代经济环境下，如何构建适合中国国情的预算管理运行体系，从而提高企业的管理效率和经济效益，正是本文的研究目的。 所以本研究切实结合中国国情，并引入理论界先进的方法，用实验研究的方法，检验在我国国情下怎样的预算管理机制是真正有效果的。希望能够为我国的预算管理提供参考，提供更科学有效的预算机制，提高预算管理的效率及效果。 文章分别介绍了序贯的讨价还价理论，我国企业背景与高管激励制度关系的理论，以及期望效益理论，并利用这些理论构建了实验模型的。然后从最简单的博弈模型入手，通过不断加入条件，用博弈分析的方法，预测了实验结果并据此提出了假设。最后用实验数据验证了假设。 实验结果证明，不管是国企内还是民企内，都适宜对下属实行真实导向的预算激励制度或相似的激励制度。但在民企内，若实行了真实导向的预算激励制度，则不宜对高管实行一味鼓励高预算的激励。在实行参与式预算的企业中，不应在预算制定阶段组织内给下属沟通的机会，因为会导致预算成本上升，而且，“串谋”行为也有可能在此时发生。 另外，本研究还对预算制定过程中的一些博弈关系和行为作了预测和验证，发现了一些现象和规律，以供相关企业人员参考。
英文摘要：	Today, having realized the importance of comprehensive budget management, many of Chinese companies are actively looking for a model conforming to China’s context. However, with various problems unsolved, the results are still unsatisfactory. How can Chinese companies, under modern economical environment, develop a budgeting system based on China’s context, so as to improve their administrative efficiency and profitability? This research aims at giving an answer to these urgent questions. By experimental study and based on China’s reality, in a down-to-earth way, the research adopts advanced methods from theory circle to find an effective budget management system, conforming to China’s reality. The research is expected to shed some light on the improvement of the efficiency and effectiveness of budget management in our country by providing a guideline on budget management and an effective model of budget mechanism. This thesis introduced the bargaining theory, the background of the companies in China and their incentive scheme of the managers, and also the Expected Utilities theory. By applying these theories, we constructed the model of this experiment. Then by analyzing of the gaming between subjects, we predicted the result of the experiment and thus brought the hypothesis. Then we verified the hypothesis by the data. According to the result of this research, in state-owned enterprises, the truth-inducing budget pay scheme, or similar scheme is suggested, while, in private-owned enterprises, if above pay scheme is implemented, it is not suggested to implement the pay schemes, which encourages high budget, to the senior management. In the enterprises where participative budget is implemented, communication between subordinates should be prevented from in the budget establishing phase, in case of cost increasing and possible collusion. Besides, the research has also predicted and verified certain gaming relations and behaviors in budget-making and found some phenomena and rules in it. Hopefully, these can be used as a reference for the relevant personnel and in turn guide the budget-making of the enterprises.
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