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预算卸责是在预算履约环节,通过隐藏行动而付出低程度努力的行为,是预算机会主义的一个重要表现形式。我们不仅要对这一理论范畴进行构念界定,从质的规定性上区别于预算签约环节的预算松弛,还必须为进一步的定量研究提供测量工具。在文献回顾、理论分析后,通过深度访谈和焦点座谈,我们整理了预算卸责的9个测试题项,以449份调查问卷为测量工具,运用EFA和CFA分析,获得酌量性卸责和约束性卸责两个维度以及对应的6个正式题项,构建了基于本土情境的预算卸责量表,并阐述了其应用价值。
Budget shirking is a low-effort endeavor in the process of performance of a budget by concealing it. It is an important manifestation of budget opportunism. We must not only define the theoretical category, but also distinguish the budgetary slackness in budget signing from qualitative stipulation. We must also provide a measuring tool for further quantitative research. After reviewing the literature and analyzing the theories, we conducted a series of nine test items of budget shredding through in-depth interviews and focus discussions. Using 449 questionnaires as the measuring tool, we use EFA and CFA analysis to obtain discretionary shirking and binding shirking Two dimensions and the corresponding six formal topics, builds a budget scale on the basis of local context, and expounds its application value.