本文選題：政治關(guān)聯(lián)　切入點：管理層權(quán)力　出處：《浙江財經(jīng)大學》2017年碩士論文

【摘要】：自西方企業(yè)開展預(yù)算工作開展預(yù)算管理活動至今,已經(jīng)有百余年的歷史。二十世紀上半期,美國預(yù)算與會計法案的頒布,是預(yù)算控制思想發(fā)展的一個重要里程碑。我國運用全面預(yù)算管理起步較晚,但自上世紀90年代起,我國實施全面預(yù)算管理制度的企業(yè)數(shù)量持續(xù)增長;2002年2月,財政部頒發(fā)了《關(guān)于企業(yè)實行預(yù)算管理的指導(dǎo)意見》,對國有中央企業(yè)實施全面預(yù)算管理提出明確要求;2010年,財政部會同證監(jiān)會、審計署、銀監(jiān)會、保監(jiān)會制定了18項目內(nèi)部控制指引,全面預(yù)算作為第15號指引被納入其中。盡管預(yù)算工具能夠幫助企業(yè)實現(xiàn)發(fā)展,但是困擾預(yù)算工具正常運用的“障礙”并未得到解決,預(yù)算松弛問題便是其中之一。尤其到了二十一世紀,預(yù)算管理在新的經(jīng)濟社會環(huán)境中面臨著嚴峻挑戰(zhàn),而預(yù)算松弛的驅(qū)動因素也有了新的變化。本文在肯定“預(yù)算有用觀”的前提下,基于前人的研究成果,采用實證和規(guī)范研究相結(jié)合的方式,從政治關(guān)聯(lián)、管理層權(quán)力與權(quán)力距離等幾個較為特殊的角度來探究預(yù)算松弛的部分動因,并進一步研究管理層權(quán)力在政治關(guān)聯(lián)企業(yè)中的調(diào)節(jié)作用及可能存在的中介效應(yīng),以期為我國上市公司預(yù)算松弛的治理提供新的思路。為了檢驗政治關(guān)聯(lián)、管理層權(quán)力、權(quán)力距離與預(yù)算松弛的關(guān)系以及管理層權(quán)力的調(diào)節(jié)效應(yīng)并進行進一步研究,本文以2010年——2102年上證A股上市公司的預(yù)算數(shù)據(jù)為研究樣本,在收集必要數(shù)據(jù)的基礎(chǔ)上,通過建立相關(guān)模型檢驗了前因變量與預(yù)算松弛之間的關(guān)系,并在此基礎(chǔ)上驗證了管理層權(quán)力的調(diào)節(jié)效應(yīng)及政府可能存在的中介效應(yīng)。研究發(fā)現(xiàn),第一,政治關(guān)聯(lián)的民營企業(yè)與預(yù)算松弛負相關(guān),而在國有企業(yè)中政治關(guān)聯(lián)與預(yù)算松弛間并無顯著的聯(lián)系;第二,權(quán)力距離與預(yù)算松弛正相關(guān);第三,管理層權(quán)力在不同產(chǎn)權(quán)性質(zhì)的企業(yè)中會產(chǎn)生不同作用,且對于管理層權(quán)力不同維度的選擇也會對預(yù)算松弛產(chǎn)生不同影響;第四,管理層權(quán)力存在調(diào)節(jié)效應(yīng),但企業(yè)產(chǎn)權(quán)性質(zhì)不同,管理層權(quán)力維度的選擇不同,則會產(chǎn)生不同效果;第五,預(yù)算松弛與企業(yè)業(yè)績正相關(guān),即預(yù)算松弛能夠促進企業(yè)發(fā)展;第六,確實存在這樣一種可能性,即政府可能通過預(yù)算指標“操縱”國有企業(yè)績效。本文拓寬了國內(nèi)外學者對于預(yù)算松弛問題的理論研究,得出的結(jié)論可能為預(yù)算松弛的治理提供了一種新的思路,并為預(yù)算松弛與企業(yè)績效之間的關(guān)系爭論提供了實證依據(jù)及參考�？傮w上來說,本文的研究對于在新環(huán)境下認識政治關(guān)聯(lián)、權(quán)力距離、管理層權(quán)力等新的權(quán)變因素對預(yù)算松弛的影響、管理層權(quán)力的調(diào)節(jié)作用及預(yù)算松弛的后果有著重要的理論意義與實踐意義。本文的結(jié)論不僅支持了當前國有企業(yè)改革的正確性,也為預(yù)算松弛在不同階段的治理提供了新的思路。本文的啟示在于:首先,應(yīng)當正確認識預(yù)算松弛,這是處理預(yù)算松弛問題的關(guān)鍵;其次,正確認識政治關(guān)聯(lián)的作用,這能夠幫助企業(yè)更有效地配置資源,發(fā)揮自身優(yōu)勢;再次,正確認識管理層權(quán)力對預(yù)算松弛的影響,從一定程度上優(yōu)化公司治理結(jié)構(gòu)與治理機制;最后,正確定位政府在發(fā)展中扮演的角色,從而實現(xiàn)整個產(chǎn)業(yè)整體意義上的發(fā)展。
[Abstract]:Since the western enterprises to carry out budget to carry out the work of budget management activities so far, there have been more than 100 years of history. During the first half of twentieth Century, the budget and accounting act is an important milepost of budget control thought development. By using the comprehensive budget management started late in China, but since the last century since 90s, the number of the implementation of comprehensive budget management our system of enterprise sustainable growth; in February 2002, the Ministry of Finance issued the "guidance on the enterprises" budget management, the implementation of a comprehensive budget management put forward clear requirements for the state-owned central enterprises; in 2010, the Ministry of Finance in conjunction with the Commission, the Audit Commission, China Banking Regulatory Commission, China Insurance Regulatory Commission formulated the guidelines for the internal control of the 18 projects, the overall budget is included as the No. fifteenth guidelines. Although the budget tools can help companies achieve development, but plagued by budget tool normal use of "disorder" has not been resolved, pre A relaxation problem is one of them. Especially in twenty-first Century, the budget management is facing severe challenges in the new economic and social environment, and budgetary slack driving factors also have a new change. Based on the "budget usefulness", based on the previous research results, using empirical research and normative the way from the political Association, management power and power distance and other relatively special perspective to explore some causes of budgetary slack, the mediating effect of regulation and further research on management authority in political connection in the enterprise and may exist, in order to provide new ideas for China's listed companies of budgetary slack governance in order to test the political connection, management power, further study on the relationship between power distance and budgetary slack and the moderating effect of managerial power and, based on the 2010 - 2102 The budget data of Shanghai A shares of listed companies as the research sample, based on the collection of necessary data, to examine the relationship between antecedents and budgetary slack by establishing related models, and on this basis, verified the mediating effect and moderating effect of government management of power may exist. The study found that the first, political association private enterprises and budgetary slack negatively related in the state-owned enterprises have no political connections and budget relaxation between the significant correlation; second, power distance and budget slack is positively related; third, the management of power will produce different effects in the different nature of property rights in the enterprise, and the management power of different dimensions will have different choices effect on budget slack; fourth, the management of power regulation effect, but the enterprise property rights, management authority dimension of choice, will produce different effect; fifth, Budget slack and corporate performance is positively related to the budget slack can promote the development of the enterprise; sixth, the existence of such a possibility that the government may through the budget index "manipulating" the performance of state-owned enterprises. This paper broadens the domestic and foreign scholars on the theory of budget slack problem, the conclusion may provide a new idea for management of budgetary slack, and provide empirical evidence and reference for the debate the relationship between budgetary slack and corporate performance. On the whole, this study for the understanding of political connections in the new environment, power distance, power management and other new contingency factors on the impact of budgetary slack, has theoretical significance and practical significance the management of power regulation and budget slack consequences. The conclusion of this paper not only support the validity of the current reform of state-owned enterprises, but also for the budget slack in different order Provides a new way to segment governance. This message is: first, we should have a correct understanding of budgetary slack, this is the key to handling the problem of budget slack; secondly, the correct understanding of the role of political association, which can help enterprises more efficient allocation of resources, to play their own advantages; thirdly, the correct understanding of the management of power of budget the relaxation, the optimization of corporate governance structure and governance mechanism in a certain degree; finally, the correct positioning of government role in the development, in order to achieve the overall sense of the development of the whole industry.

【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D0;F275;F832.51

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