报酬方案和资源分配对预算松弛影响的实验研究:基于调整型资源分配方式的一个检验

本文基于管理控制理论,探索如何发挥预算的行为驱动及组织学习作用。运用实验方法研究了不同报酬方案下,对前期预算松弛调整的竞争性资源分配与控制方式对预算松弛的影响。研究结果显示,一方面通过模拟市场竞争诱导下属提交真实的预算目标,优化资源分配;另一方面对预算参与人的松弛行为实施有效控制,二者的交互作用可以有效降低预算松弛,体现了预算控制的双重优化作用。

An Empirical Research on the Influence of Pay Schemes and Resource Allocation on Budgetary Slack: A Test Based on the Method of Adjusted Resource Allocation

Based on the management control theory,this paper explores how to play the role of budget in driving behavior and in organizational learning effect.This paper applies experimental method to research that the effect of the way of competitive resource allocation and control based on the former’s degree of budgetary slack to budgetary slack in different pay schemes.It draws some conclusions as following:(1) The budgetary slack under slack-inducing pay scheme is higher than the budgetary slack under true-inducing pay scheme;(2) The budgetary slack in the way of adjusted resource allocation is lower than the budgetary slack in the way of unadjusted resource allocation;(3) The budgetary slack under the interactive effect of slack-inducing pay scheme and adjusted resource allocation has no significant difference with the budgetary slack under interactive effect of true-inducing pay scheme and unadjusted resource allocation.Research results show that,on the one hand through simulating market competition,the way can induce subordinates to submit real budgetary goal and optimize resource allocation,On the other hand,the way can effectively control the budget participants’ behaviors of making budgetary slack.The interactive effect can effectively reduce budgetary slack,and this reflects double optimization function of budgetary control.