預(yù)算管理控制功能的變化研究.doc
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預(yù)算管理控制功能的變化研究,摘要: 長期以來預(yù)算被認(rèn)為同時作用于“計劃”和“控制”兩大目標(biāo)，但有不少學(xué)者已經(jīng)發(fā)現(xiàn)，這兩大目標(biāo)之間其實存在沖突，有關(guān)預(yù)算的批評大部分集中在它的控制功能，并且發(fā)現(xiàn)嚴(yán)格的預(yù)算控制可能導(dǎo)致預(yù)算松弛而破壞其計劃功能的有效性。本文通過文獻(xiàn)回顧和實地調(diào)查，探討了預(yù)算管理的控制功能在全球化競爭和知識經(jīng)濟(jì)的背景下發(fā)生改變的必要性和可...
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摘要: 長期以來預(yù)算被認(rèn)為同時作用于“計劃”和“控制”兩大目標(biāo)，但有不少學(xué)者已經(jīng)發(fā)現(xiàn)，這兩大目標(biāo)之間其實存在沖突，有關(guān)預(yù)算的批評大部分集中在它的控制功能，并且發(fā)現(xiàn)嚴(yán)格的預(yù)算控制可能導(dǎo)致預(yù)算松弛而破壞其計劃功能的有效性。本文通過文獻(xiàn)回顧和實地調(diào)查，探討了預(yù)算管理的控制功能在全球化競爭和知識經(jīng)濟(jì)的背景下發(fā)生改變的必要性和可能性。
關(guān)鍵詞:預(yù)算管理 計劃 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
參考文獻(xiàn)：
馮巧根．超越預(yù)算的實務(wù)發(fā)展動向與評價．會計研究，2005，12：15-19．
[2]Horngren, C.T., G. Foster & S. M. Datar. Cost Accounting: A managerial emphasis. （9 th ed.）清華大學(xué)出版社, prentice-tall international, Inc.1997.(中譯本，中國人民大學(xué)出版社，劉力等譯)
[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]南京大學(xué)會計學(xué)系課題組．中國企業(yè)預(yù)算管理現(xiàn)狀的判斷及其評價．會計研究，2001，4：15-29．
[5]馮巧根．管理會計應(yīng)用與發(fā)展的典型案例研究——一種理論與實踐綜合的視角．北京：經(jīng)濟(jì)科學(xué)出版社，2002．
[6]王斌．公司預(yù)算管理研究．中國財政經(jīng)濟(jì)出版社，2006，第213頁.
[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]杰羅爾德•L.齊默爾曼.決策與控制會計（中譯版，邱寒等譯）.東北財經(jīng)大學(xué)出版社，2000，第4頁與第291頁.
[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．
關(guān)鍵詞:預(yù)算管理 計劃 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
參考文獻(xiàn)：
馮巧根．超越預(yù)算的實務(wù)發(fā)展動向與評價．會計研究，2005，12：15-19．
[2]Horngren, C.T., G. Foster & S. M. Datar. Cost Accounting: A managerial emphasis. （9 th ed.）清華大學(xué)出版社, prentice-tall international, Inc.1997.(中譯本，中國人民大學(xué)出版社，劉力等譯)
[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]南京大學(xué)會計學(xué)系課題組．中國企業(yè)預(yù)算管理現(xiàn)狀的判斷及其評價．會計研究，2001，4：15-29．
[5]馮巧根．管理會計應(yīng)用與發(fā)展的典型案例研究——一種理論與實踐綜合的視角．北京：經(jīng)濟(jì)科學(xué)出版社，2002．
[6]王斌．公司預(yù)算管理研究．中國財政經(jīng)濟(jì)出版社，2006，第213頁.
[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]杰羅爾德•L.齊默爾曼.決策與控制會計（中譯版，邱寒等譯）.東北財經(jīng)大學(xué)出版社，2000，第4頁與第291頁.
[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．
