Abstract
This paper, with questionnaire survey conducted among 44 enterprises in China, got the conclusion that environment that fosters the production of budgetary slack exists in various links such as budgetary planning, budgetary control, final evaluation of performance, and choice of reward incentives. With the rising attention to budgeting enterprises, budgetary slack is becoming increasingly noticeable. This paper analyzed the basis of the current situation of budgetary slack in China in such aspects as budgetary target, budgetary participation, information asymmetry, and budgetary effect, and put forward the countermeasures that help solve issues of budgetary slack. These countermeasures include budgetary standardization, better supervisory communication, and redesign of reward and punishment system.
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Zhang, SC., Liu, GY. (2011). The Control Systems Design of Budgetary Slack in Chinese Enterprise. In: Dai, M. (eds) Innovative Computing and Information. ICCIC 2011. Communications in Computer and Information Science, vol 232. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-23998-4_48
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DOI: https://doi.org/10.1007/978-3-642-23998-4_48
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-23997-7
Online ISBN: 978-3-642-23998-4
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