预算结余索取权安排、棘轮效应和预算松驰关系研究

摘要

This paper focus on how budget surplus claims arrangement and budget ratchet to affect budget slack. Based on the data from experiment, we found, in all sorts of budget surplus claims arrangement, whatever budget ratchet exists, budgetaryplanning slack and budgeting en-forcement slack are made by budgetees When the budget ratchet exists, retain ratio is negatively related to the relaxa-tion of budgetaryplanning slack and budgeting enforcement slack. Budget ratchet have inhibition to budgetaryplanning slack and have promoter action to budgeting enforcement slack.%预算结余和棘轮效应涉及的均是本期对下期的影响.本文研究这两种制度安排对预算编制松驰和预算执行松驰的影响.采用实验方法收集数据,统计分析发现:(1)在各种预算索取权安排下,预算责任人都有制造预算编制松驰的激励；当棘轮效应不存在时,各种制度安排下的预算编制松驰程度无显著差异；当棘轮效应存在时,不同预算结余制度安排下,预算编制松驰程度不同,留用利益比例与预算编制松驰负相关；(2)当棘轮效应不存在时,如果预算结余留用比例足够高,预算责任人可能没有制造预算执行松驰的激励；当棘轮效应存在时,在各种预算索取权安排下,预算责任人都有制造预算编制松驰的激励；无论棘轮效应是否存在,在不同的预算结余索取权安排下,预算执行松驰程度不同,留用比例与预算执行松驰负相关.(3)棘轮效应对预算编制松驰有抑制作用,对预算执行松驰有促进作用.