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论文编号：	704
作者编号：	2120061962
上传时间：	2008/6/20 13:03:41
中文题目：	参与式环境下紧控制、棘轮对预算
英文题目：	A Experimental Study of the Ef
指导老师：	程新生 教授
中文关键字：	紧控制;棘轮;预算;实验研究t
英文关键字：	Tight Control;Ratchet;Budget;E
中文摘要：	自上世纪六、七时年代起，西方出现了大量的关于预算的研究，研究方法包括理论研究、实验研究、调查研究等等，所涉及的研究内容更是丰富多样，包括下级参与程度、激励制度、横向及纵向信息不对称、谈判机制、风险、资源分配、战略、环境的不确定性、棘轮、预算控制等等，同时也取得了相当丰硕的成果。 与国外的研究相比，我国对预算的研究相对处于较落后的状态，研究方法多集中于理论研究和调查研究，用实验研究的方法少之又少。预算的制定与完成是一个相当复杂的行为，有许多因素影响着这一过程。在这些影响预算的诸多因素中，本文选取“紧控制”和“棘轮”作为研究的重点。本文采用了实验的方法，研究了在参与式背景（谈判环境）下，以预算作为控制和绩效评价手段时，紧控制和棘轮对预算松弛、预算水平、预算完成率以及绩效的影响，同时还研究了这两种控制因素的综合影响对四种预算行为的作用。 本文的研究结果表明：紧控制明显的降低预算完成率，提高了预算值和业绩值，但对预算松弛值没有影响；棘轮明显的降低了预算松弛值和预算完成率，并提高了预算值，但对业绩没有影响。当两个因素同时存在时，其综合作用同样会对以上自变量产生影响，即明显的降低了预算松弛值、提高了预算值、不明显的降低了预算完成率，而对业绩没有产生影响。
英文摘要：	Since the 1960s and 1970s, the western economic academe has paid more and more attention on budget. Various researching methods, including theoretical research, experimental study, and investigation etc. have been implemented. The content itself are also rich and varied, including subordinate participation level, pay schemes, horizontal and vertical information asymmetry, the negotiation mechanism, risks, allocation of resources, strategy, the uncertainty of the environment, ratchet and budgetary control, etc.. Now considerable and fruitful achievements have been made in this field. Compared with the foreign research, the study in china is relatively less advanced, most of which focused on theoretical study and investigation, very few work has been done base on experimental methods. Budget is a complex process, which is effected by many factors and the thesis chose “tight control” and “ratchet” as the core study. In this thesis, an experimental method has been carried out in a participatory and negotiating environment, in which the budget is a means of control and performance evaluation, to study the impact and co-impact of tight control and ratchet on the budget slack, the budget level, the budget completion rate and the performance. Results show that: tight control significantly reduce the rate of completion of the budget, increase the level and the completion rate of the budget, but have no impact on the budget slack. Ratchet, on the other hand, significantly reduce the budget slack and the budget completion rate and significantly increase the value of the budget, but did not affect the performance. When these two factors co-exist, there will be a comprehensive impact on the variable above, that is, they significantly reduce the budget slack, increase the budget level, insignificantly reduce the level and the completion rate of the budget, and did not have an impact on performance.
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