预算管理控制功能的变化研究.doc
约15页DOC格式手机打开展开
预算管理控制功能的变化研究,摘要: 长期以来预算被认为同时作用于“计划”和“控制”两大目标，但有不少学者已经发现，这两大目标之间其实存在冲突，有关预算的批评大部分集中在它的控制功能，并且发现严格的预算控制可能导致预算松弛而破坏其计划功能的有效性。本文通过文献回顾和实地调查，探讨了预算管理的控制功能在全球化竞争和知识经济的背景下发生改变的必要性和可...
内容介绍
此文档由会员 bshhty 发布
摘要: 长期以来预算被认为同时作用于“计划”和“控制”两大目标，但有不少学者已经发现，这两大目标之间其实存在冲突，有关预算的批评大部分集中在它的控制功能，并且发现严格的预算控制可能导致预算松弛而破坏其计划功能的有效性。本文通过文献回顾和实地调查，探讨了预算管理的控制功能在全球化竞争和知识经济的背景下发生改变的必要性和可能性。
关键词:预算管理 计划 控制
Research on the change of budgetary control function
Abstract: The budget was think for long time function at the same time in" plan" and" control" the two targets, but a few scholars have already discovered that there exists conflict between the two targets in fact,
the big part of criticize on budget concentrates in its control function, and discovered that the strict budget control may cause the budgetary slack but break the usefulness of plan function. This text passes literature review and on-site inspections, inquirying into the necessity and the possibility that budgetary control function changes in the background of globalization complete and the knowledge economy.
Keyword：budget plan control
参考文献：
冯巧根．超越预算的实务发展动向与评价．会计研究，2005，12：15-19．
[2]Horngren, C.T., G. Foster & S. M. Datar. Cost Accounting: A managerial emphasis. （9 th ed.）清华大学出版社, prentice-tall international, Inc.1997.(中译本，中国人民大学出版社，刘力等译)
[3]CIMA and ICAEW .2004.Beyond Budgeting：A Report on the Better Budgeting Forum from CIMA and ICAEW (London，UK：Chartered Institute of Management Accounting and the Institute of Chartered Accountants in England and Wales，2004，7：1-12.
[4]南京大学会计学系课题组．中国企业预算管理现状的判断及其评价．会计研究，2001，4：15-29．
[5]冯巧根．管理会计应用与发展的典型案例研究——一种理论与实践综合的视角．北京：经济科学出版社，2002．
[6]王斌．公司预算管理研究．中国财政经济出版社，2006，第213页.
[7]Horngren，C.T.，G.L.Sundem & W.O.Stratton. Introduction to Management Accounting ，2002，(12th ed.)， Prentice Hall.
[8]Schiff , M., & A. Y. Lewin. The impact of people on budgets. Accounting Review，1970：259-268．
[9]杰罗尔德•L.齐默尔曼.决策与控制会计（中译版，邱寒等译）.东北财经大学出版社，2000，第4页与第291页.
[10]Abernethy, M. A.& P. Brownell.The role of budgets in organizations facing strategic change: an exploratory study.Accounting, Organizations and Society, 1999，24: 189-204.
[11]Covaleski, M. A., J. H. Evans III, J. L. Luft & M. D. Shields. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective integration. Journal of Management Accounting Research, 2003，vol.15: 3-49.
[12]Hansen, S. C., D. T Otley and W. A Van der Stede. Practice Developments in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research, 2003，15: 95-117.
[13]John Fanning．Budgeting：Evolution or Revolution．Accounting，2000，10：45-68．
[14]Shields, M．D.Research in Management Accounting by North Americans in the 1990s. Journal of Management Accounting Research，1997:3-61．
[15]Smith, Kim Langfield. Management control system and strategy: a critical review. Accounting, Organizations and Society，1997: 207-232.
[16]Whitley, R. Firms, institutions and management control: the comparative analysis of coordination and control systems. Accounting, Organizations and Society, 1999，24: 507-524.
[17]Ittner, C.D., D. F. Larcker and M. V. Rajan. The choice of performance measures in annual bonus contracts. The Accounting Review, 1997，vol.72 (2): 231-255.
[18]Gosselin,M. An empirical study of performance measurement in manufacturing firms. International Journal of Productivity and Performance Management，2005：419.
[19]Frederickson, J. R. Relative performance information --the effects of common uncertainty and contract type on agent effort. The Accounting Review, 1992，Vol. 67(4): 647-669.
[20]Firth, M. The diffusion of managerial accounting procedures in the People’s Republic of China and the inffuence of foreign partnered joint ventures. Accounting, Organizations and Society, 1996，21(7/8)：629–654.
[21]O ’Connor, N. G., C. W.Chow and A. Wu. The adoption of “Western ”management accounting/controls in China ’s state-owned enterprises during economic transition. Accounting, Organizations and Society, 2004，29: 349 –375.
[22]Ittner, C. D. & D. F. Larcher. Determinants of Performance Measure choices in worker incentive plan. Journal of Labor Economics, 2002，Vol. 20, No. 2: 58-90.
[23]Fisher, J. G., J. R. Frederickson and S.A. Peffer. 2000. Budgeting: an experimental investigation of the effects of negotiation. The Accounting Review, 75(1) :93-114.
[24] Fisher, J. G., J. R. Frederickson and S.A. Peffer. 2002. The effect of information asymmetry on negotiated budgets: an empirical investigation. Accounting, Organizations and Society, 27:27–43.
[25]Angelo Ditillo．Dealing with uncertainty in knowledge-intensive firms：the role of management control systems as knowledge integration mechanisms．Accounting，Organizations and Society，2004，29：401-421．
[26]Chenhall，R．H． Management control systems design within its organizational context：findings from contingency-based research and directions for the future. Accounting，Organizations and Society，2003，28(2-3)：127-168．
关键词:预算管理 计划 控制
Research on the change of budgetary control function
Abstract: The budget was think for long time function at the same time in" plan" and" control" the two targets, but a few scholars have already discovered that there exists conflict between the two targets in fact,
the big part of criticize on budget concentrates in its control function, and discovered that the strict budget control may cause the budgetary slack but break the usefulness of plan function. This text passes literature review and on-site inspections, inquirying into the necessity and the possibility that budgetary control function changes in the background of globalization complete and the knowledge economy.
Keyword：budget plan control
参考文献：
冯巧根．超越预算的实务发展动向与评价．会计研究，2005，12：15-19．
[2]Horngren, C.T., G. Foster & S. M. Datar. Cost Accounting: A managerial emphasis. （9 th ed.）清华大学出版社, prentice-tall international, Inc.1997.(中译本，中国人民大学出版社，刘力等译)
[3]CIMA and ICAEW .2004.Beyond Budgeting：A Report on the Better Budgeting Forum from CIMA and ICAEW (London，UK：Chartered Institute of Management Accounting and the Institute of Chartered Accountants in England and Wales，2004，7：1-12.
[4]南京大学会计学系课题组．中国企业预算管理现状的判断及其评价．会计研究，2001，4：15-29．
[5]冯巧根．管理会计应用与发展的典型案例研究——一种理论与实践综合的视角．北京：经济科学出版社，2002．
[6]王斌．公司预算管理研究．中国财政经济出版社，2006，第213页.
[7]Horngren，C.T.，G.L.Sundem & W.O.Stratton. Introduction to Management Accounting ，2002，(12th ed.)， Prentice Hall.
[8]Schiff , M., & A. Y. Lewin. The impact of people on budgets. Accounting Review，1970：259-268．
[9]杰罗尔德•L.齐默尔曼.决策与控制会计（中译版，邱寒等译）.东北财经大学出版社，2000，第4页与第291页.
[10]Abernethy, M. A.& P. Brownell.The role of budgets in organizations facing strategic change: an exploratory study.Accounting, Organizations and Society, 1999，24: 189-204.
[11]Covaleski, M. A., J. H. Evans III, J. L. Luft & M. D. Shields. Budgeting Research: Three Theoretical Perspectives and Criteria for Selective integration. Journal of Management Accounting Research, 2003，vol.15: 3-49.
[12]Hansen, S. C., D. T Otley and W. A Van der Stede. Practice Developments in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research, 2003，15: 95-117.
[13]John Fanning．Budgeting：Evolution or Revolution．Accounting，2000，10：45-68．
[14]Shields, M．D.Research in Management Accounting by North Americans in the 1990s. Journal of Management Accounting Research，1997:3-61．
[15]Smith, Kim Langfield. Management control system and strategy: a critical review. Accounting, Organizations and Society，1997: 207-232.
[16]Whitley, R. Firms, institutions and management control: the comparative analysis of coordination and control systems. Accounting, Organizations and Society, 1999，24: 507-524.
[17]Ittner, C.D., D. F. Larcker and M. V. Rajan. The choice of performance measures in annual bonus contracts. The Accounting Review, 1997，vol.72 (2): 231-255.
[18]Gosselin,M. An empirical study of performance measurement in manufacturing firms. International Journal of Productivity and Performance Management，2005：419.
[19]Frederickson, J. R. Relative performance information --the effects of common uncertainty and contract type on agent effort. The Accounting Review, 1992，Vol. 67(4): 647-669.
[20]Firth, M. The diffusion of managerial accounting procedures in the People’s Republic of China and the inffuence of foreign partnered joint ventures. Accounting, Organizations and Society, 1996，21(7/8)：629–654.
[21]O ’Connor, N. G., C. W.Chow and A. Wu. The adoption of “Western ”management accounting/controls in China ’s state-owned enterprises during economic transition. Accounting, Organizations and Society, 2004，29: 349 –375.
[22]Ittner, C. D. & D. F. Larcher. Determinants of Performance Measure choices in worker incentive plan. Journal of Labor Economics, 2002，Vol. 20, No. 2: 58-90.
[23]Fisher, J. G., J. R. Frederickson and S.A. Peffer. 2000. Budgeting: an experimental investigation of the effects of negotiation. The Accounting Review, 75(1) :93-114.
[24] Fisher, J. G., J. R. Frederickson and S.A. Peffer. 2002. The effect of information asymmetry on negotiated budgets: an empirical investigation. Accounting, Organizations and Society, 27:27–43.
[25]Angelo Ditillo．Dealing with uncertainty in knowledge-intensive firms：the role of management control systems as knowledge integration mechanisms．Accounting，Organizations and Society，2004，29：401-421．
[26]Chenhall，R．H． Management control systems design within its organizational context：findings from contingency-based research and directions for the future. Accounting，Organizations and Society，2003，28(2-3)：127-168．
