| 预算管理:一个文献综述 |
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| 引用本文： | 郑石桥马新智. 预算管理:一个文献综述[J]. 北京工商大学学报(社会科学版), 2006, 21(1): 54-59 |
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| 作者姓名： | 郑石桥马新智 |
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| 作者单位： | 1. 新疆财经学院,管理研究院,新疆,乌鲁木齐,830012
2. 新疆大学经济与管理学院,新疆,乌鲁木齐,830046 |
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| 摘 要： | 本文对20世纪70年代以来,以英美为代表的发达国家在预算的研究文献进行综述,根据这些文献的研究主题,分别预算目标紧度、预算松驰、预算参与、预算强调这四个方面进行综述。同时,鉴于国内管理会计研究方法的落后,我们的文献综述将偏重于研究方法,重点介绍研究思路、研究方法和研究结论。
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| 关 键 词： | 管理控制 预算紧度 预算松驰 预算参与 预算强调 |
| 文章编号： | 1009-6116（2006）01-54-06 |
| 收稿时间： | 2005-09-13 |
| 修稿时间： | 2005-09-13 |
A Summary on Budget Management Literatures |
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| Zheng Shiqiaol , Ma Xinzhi. A Summary on Budget Management Literatures[J]. Journal of Beijing Technology and Business University:Social Science, 2006, 21(1): 54-59 |
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| Authors: | Zheng Shiqiaol & Ma Xinzhi |
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| Affiliation: | 1 Management Institute, Xinjiang Finance & Economics College, Urumchi, Xinjiang 830012; 2 Economics & Management School, Xinjiang University, Urumchi, Xinjiang 830046 |
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| Abstract: | This paper makes a summary on the budget literatures from the 1970s, which came from typical developed countries such as the USA and the UK. According to the subject, this paper summarizes the literatures from the four aspects: tightness of budget target, budget slack, budget participation and budget emphasis. Simultaneously, in view of the backward research methodology in management accounting in China, this paper focuses on methodology, mainly on research thought, research method and research conclusion. |
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| Keywords: | management control tightness of budget budget slack budget participation budget emphasis |
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