【摘要】 笔者引入马基雅维利主义个性特征,与传统的预算松弛影响因素相结合,研究马基雅维利主义个性特征与信息不对称、报酬方案对预算松弛所产生的影响。在信息不对称的基础上,增加对社会压力的测量,并研究社会压力对预算松弛的影响。通过实验研究方法研究发现:(1)信息不对称水平与下级的压力感知负相关;(2)社会压力和预算松弛负相关;(3)信息不对称在马基雅维利主义个性特征与预算松弛之间不具有调节作用,无论是否存在信息不对称,下级马基雅维利主义个性特征与预算松弛显著正相关;(4)报酬方案对马基雅维利主义个性特征与预算松弛的关系有显著的调节作用,在松弛导向型报酬方案下,高马基雅维利维利主义制造更多的预算松弛。上述研究结果表明:基于行为科学和心理学理论的社会压力和下级个性特征都会对预算松弛产生影响。企业在预算管理实务中,除了强化信息沟通,减少信息不对称和改进报酬模式以外,还应该关注员工的内在心理,依靠人的心理因素来有效减少预算松弛。更多还原

【Abstract】 Combining traditional factors and personal factors,the paper introduces Machiavellianism and studies the effect of information asymmetry,pay scheme and personality characteristics on budgetary slack. Also,on the basis of information asymmetry,the paper brings in the factor of social pressure and studies its impact on budgetary slack. With experimental method,the paper draws the following conclusions:( 1) There are negative correlation between information asymmetry level and junior perceived pressure;( 2) Social pressure is negative correlated with budgetary slack;( 3) Information asymmetry is not a moderator of the effect of personality characteristic Machiavellianism on budgetary slack. Whatever information asymmetry exists,Machiavellianism is positive correlated with budget slack significantly;( 4) Pay scheme is a significant moderator of the effect of Machiavellianism on budgetary slack. When faces with slack-inducing pay scheme,high Machiavellianism makes more budgetary slack than low Machiavellianism. The results show that social pressure and junior personality characteristics based on behavioral science and psychology will have an influence on budgetary slack. In budget management practices,in addition to strengthen information communication to reduce information asymmetry and improve pay scheme,the mangers should also focus on the employee’s inner psychological characteristics and manage the psychological factors to reduce budgetary slack.更多还原