| 高校预算编制对预算松弛影响的实证分析 |
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| 引用本文： | 龚巧莉,方雪艳. 高校预算编制对预算松弛影响的实证分析[J]. 新疆大学学报(社会科学版), 2011, 0(5): 13-15 |
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| 作者姓名： | 龚巧莉 方雪艳 |
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| 作者单位： | [1]新疆财经大学会计学院,新疆乌鲁木齐830012 [2]安徽财贸职业学院会计系,安徽合肥230601 |
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| 摘 要： | 文章在文献综述的基础上，以新疆高校为例，对高校预算编制方法、预算编制者相关工作年限以及预算参与程度影响预算松弛的问题进行了实证检验。研究结果发现：预算编制者从事相关工作时间越长其预算松弛程度越高，预算参与程度越高预算松弛程度越高，在预算编制者的工作经验和预算参与程度的共同作用下，预算编制者相关工作时间越长、预算参与程度越高预算松弛程度越低。
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| 关 键 词： | 高校 预算松弛 预算编制 实证 |
The Impact of University Budgeting on Budget Slack |
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| GONG Qiao-li,FANG Xue-yan. The Impact of University Budgeting on Budget Slack[J]. Journal of Xinjiang University, 2011, 0(5): 13-15 |
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| Authors: | GONG Qiao-li FANG Xue-yan |
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| Affiliation: | 1. College of Accounting, Xinjiang University of Finance and Economics, Urnmqi, Xinjiang, 830012; 2. Anhui VocationaI College of Finance Trade, Hefei, Anhui, 230601 ) |
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| Abstract: | This paper, reviewing the impact of the university budgeting method, the related work of budgeting and budget participation influence on budget slack in Xinjiang higher institutions, has researched into empirical research problems. The results show that the longer the personnel work in budget work, the higher the budget slack tend to happen; the higher the budgetary participation is, the higher the budget slack is; and the longer the personnel work in this field and the higher the budgetary participation is, the lower the budget slackness happens as jointly effected by the budgeting work experience and budget participation of relevant work of budgeting. |
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| Keywords: | University Budgetary slack Budgeting Empirical research |
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