信息不对称与预算编制程序关系研究

AnEmpiricalStudyontheRelationbetweenInformationAsymmetryandBudgetProcedure

中文关键词:  预算  信息不对称  预算编制程序  

英文关键词:budget  information asymmetry  budget procedure

中文摘要:

      数据分析表明:信息不对称程度对预算编制程序有系统影响,采用自下而上的预算模式的信息不对称程度最高,自上而下的预算模式的信息不对称程度最低,上下结合的预算模式的信息不对称程度居中;信息不对称与预算模式匹配对预算管理业绩的有系统影响;信息不对称程度和预算编制程序匹配正确的企业占全部样本企业的51.92%。这表明相当数量的企业还需要优化预算程序。

英文摘要:

      The data analysis indicates a systemic influence of information asymmetry upon budget procedure,with the highest degree of information asymmetry under bottom-to-top budget pattern,the lowest degree under top-to-bottom budget pattern and the moderate degree under the combined pattern.The right match between information asymmetry and budget procedure can improve systematically the performance of budget management.However,only 51.92%of the enterprises on the survey have the right match between information asymmetry and budget procedure,which shows that quite a number of enterprises still need to optimize their budget procedure.