构建我国企业超越预算理念下的激励机制
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摘要
预算管理是企业管理的核心内容之一,从开始的计划、协调功能,发展至今天的融控制、评价、激励等功能为一体的一种综合管理机制,正在逐步地趋于完善。控制和激励是预算管理的两大主要功能,两者共同发挥作用才能更好的服务于企业的预算管理。目前,传统预算激励机制建立在业绩考评与预算目标直接挂钩的基础上,导致预算松弛现象的大量存在,难以实现企业资源的合理配置,无法充分调动员工的积极性。
本文以目前传统预算管理激励模式面临的问题为出发点,结合国外超越预算实施的成功经验,以委托代理理论、激励理论、生命周期理论等为理论依据,运用标杆管理、平衡积分卡等先进的管理会计工具,对联合确定基数法加以改进,试图创建一种既能很好的服务于现代企业的预算管理,又能克服传统预算激励机制缺陷的具有中国特色的激励机制,即超越预算理念下的激励机制。该激励机制并不是对传统预算激励机制的全盘否定,而是使用超越预算的理念对传统预算激励机制进行改良,使其更具适用性,从而更好地避免预算目标不准、预算松弛现象频繁、预算控制力不足、预算流于形式等问题。
本文的贡献主要在于根据企业的生命周期特点分别设计了相适应的激励机制模型,并用R企业的具体案例对模型进行了横向和纵向的验证。
Budget management is one of the core content of enterprise management, developing from the former function of planning and coordination to a kind of integrated management system now which has combined the functions of control, evaluation, incentives and so on, is gradually perfected. Control and incentive are two main functions of budget management, and both of them run together can better serve the enterprise budget management. Currently, the traditional incentive mechanism are based on performance evaluation directly linked to budget target, leading to a large number of budget slack, so that difficult to achieve rational allocation of corporate resources, can’t fully mobilize the enthusiasm of the staff.
The starting point of this paper is the current problems of traditional incentive mechanism of budget management, combined with the successful experience of beyond budgeting in foreign countries, the principal-agent theory, incentive theory, life-cycle theory as the theoretical basis, the use of benchmarking, balanced scorecard and other advanced management accounting tools, to improve the method of combined defining base quota, trying to create the incentive mechanism with Chinese characteristics which can good serve the modern enterprise budget management and overcome the deficiencies of incentive mechanism of traditional budget management, that is the incentive mechanism under beyond budgeting ideology. The incentive mechanism isn’t completely negative to the traditional ones, but use beyond budgeting ideology to improve it, and make it more applicability to avoid problems such as budget targets inaccurate, frequent budget relaxation, lack of budget control, budget formality and so on.
The main contribution of this paper is designed the appropriate incentive model according to the features of life cycle, and set R Enterprises as an example to verify the model from horizontal to vertical aspects.
本文以目前传统预算管理激励模式面临的问题为出发点,结合国外超越预算实施的成功经验,以委托代理理论、激励理论、生命周期理论等为理论依据,运用标杆管理、平衡积分卡等先进的管理会计工具,对联合确定基数法加以改进,试图创建一种既能很好的服务于现代企业的预算管理,又能克服传统预算激励机制缺陷的具有中国特色的激励机制,即超越预算理念下的激励机制。该激励机制并不是对传统预算激励机制的全盘否定,而是使用超越预算的理念对传统预算激励机制进行改良,使其更具适用性,从而更好地避免预算目标不准、预算松弛现象频繁、预算控制力不足、预算流于形式等问题。
本文的贡献主要在于根据企业的生命周期特点分别设计了相适应的激励机制模型,并用R企业的具体案例对模型进行了横向和纵向的验证。
Budget management is one of the core content of enterprise management, developing from the former function of planning and coordination to a kind of integrated management system now which has combined the functions of control, evaluation, incentives and so on, is gradually perfected. Control and incentive are two main functions of budget management, and both of them run together can better serve the enterprise budget management. Currently, the traditional incentive mechanism are based on performance evaluation directly linked to budget target, leading to a large number of budget slack, so that difficult to achieve rational allocation of corporate resources, can’t fully mobilize the enthusiasm of the staff.
The starting point of this paper is the current problems of traditional incentive mechanism of budget management, combined with the successful experience of beyond budgeting in foreign countries, the principal-agent theory, incentive theory, life-cycle theory as the theoretical basis, the use of benchmarking, balanced scorecard and other advanced management accounting tools, to improve the method of combined defining base quota, trying to create the incentive mechanism with Chinese characteristics which can good serve the modern enterprise budget management and overcome the deficiencies of incentive mechanism of traditional budget management, that is the incentive mechanism under beyond budgeting ideology. The incentive mechanism isn’t completely negative to the traditional ones, but use beyond budgeting ideology to improve it, and make it more applicability to avoid problems such as budget targets inaccurate, frequent budget relaxation, lack of budget control, budget formality and so on.
The main contribution of this paper is designed the appropriate incentive model according to the features of life cycle, and set R Enterprises as an example to verify the model from horizontal to vertical aspects.
引文
[1]王婷.预算管理的激励机制研究[M],西南财经大学,2007.
[2]王化成,佟岩,李勇.全面预算管理[M].北京:中国人民大学出版社,2004年:86,2,8-10.
[3]谢康,管理文库—企业激励机制与绩效评估设计[M].广东:中山大学出版社,2001年:18.
[4]韦德洪,企业全面预算管理应用现状总体研究报告--基于广西企业的问卷调查研究,广西大学学报(哲学社会科学版),第6期,2004.12.
[5] Merchant, K.A., 1985, Budgeting and the propensity to create slack, Accounting, Organizations and Society 10:201-210.
[6] Young, S. M., 1985, Participative budgeting .The joint effects of risk aversion and asymmetric information on budgetary slack, Journal of Accounting Research, 23: 829-842.
[7] Waller W.S.,1988, Slack in participative budgeting. The joint effert of a truth inducing pay scheme and risk preferences, Accounting, Organizations and Society, 13(1):87-98.
[8] Onsi,M,Factor Analysis of behavioral variables affecting budgetary slack, The accounting review,Vol.48,1973.
[9] Chee W·Chow, Jean C·Cooper, William S.Waller. Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance, The Accounting Review, Vol.63, No.1, 1988.
[10] Martin L·Weitzman, The New Soviet Incentive Model, The Bell Journal of Economics, Vol.7,No.1,1976.
[11]高严.预算松弛成因问题研究:一个权变视角[M].成都:西南财经大学出版社,2009年:89,137.
[12] Bishop, R .A. Incentive, moral hazard, and risk aversion: intrafirm resource allocation and determinants of budgetary slack, Doctoral Dissertation, University of Arisona, 1991.
[13] Michael C·Jensen, Paying people to lie: the truth about the budgeting process,European Financial Management,Vol.9,No.3,2003.
[14]潘飞,程明.预算松弛的影响因素与经济后果—来自我国上市公司的经验证据[J].财经研究,2007(6).
[15] Van der Stede W.A., The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation, Accounting, Organizations and Society, 2000,25.
[16]杰里米·霍普,罗宾·弗雷泽.超越预算[M].北京:中信出版社,2005.
[17] J. Hope, R. Fraser. Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap [M]. Harvard Business School Press.2003.
[18] Jeremy hope, robin Fraser. New Ways of Setting Rewards: The Beyond Budgeting Model[J]. California Management Review Summer, 2003(45).
[19] The Principles of Beyond Budgeting[S].White Paper, Jule, 2005.
[20]齐殿伟,李华.我国企业预算管理模式探析[J].长春理工大学学报(社会科学版),2008(1).
[21] J. Hope, R. Fraser. Beyond Budgeting: Questions and Answers[J].CAM-I, BBRT,Dorset.2001(10).
[22]刘俊茹.管理会计人文化在“超越预算”上的体现[J].财会通讯(综合版),2006(7).
[23]韩洁.论超越预算对预算管理改革的重要意义.江西财经大学学报[J],2006(5).
[24]彭成勤.企业全面预算管理的现状及对策.商业经济[J],2009(4).
[25]周竞男.超越预算模式及其应用价值探讨[J].财会月刊(综合版),2008(3).
[26]冯巧根.超越预算的实务发展动向与评价[J].会计研究,2005(12).
[27]王翔,李东,项保华.基于战略地图和BSC的企业整合型战略控制系统研究,管理工程学报,2007(2)110-114.
[28]许弟伟.“超越预算”对我国企业预算管理模式创新的启示[J].审计月刊,2006(4).
[29]张双才.企业预算管理的创新[J].河北大学学报(哲学社会科学版),2006(6).
[30]刘俊茹.企业预算管理历史分析及未来展望[D].厦门大学博士学位论文,2006.
[31]马良渝,罗玫,文佳.论超越预算与改进预算的融合[J].财会通讯(理财版),2008(3).
[32]俞婷婷.超越预算管理在我国的可行性研究[J].商业会计,2009(1).
[33]胡祖光,伍争荣.应用型委托--代理理论研究管理中的基数确定问题[M],杭州浙江大学出版社,2000年:48-52.
[34]胡祖光.“联合确定基数法”对策论模型--一个通俗的阐述[J],商业经济与管理,2001(4).
[35]魏媛.预算管理激励机制的研究与改进[D].北京邮电大学硕士学位论文,2009.
[36]谢德仁.经理人激励与股票期权[M].北京:中国人民大学出版社,2004.
[37]罗伯特·S·卡普兰,大卫·P·诺顿.平衡计分卡:化战略为行动[M].广东经济出版社,2004.
[38]刘红梅.我国集团公司导入平衡计分卡的预算管理研究[D].江苏大学硕士学位论文,2006.
[39]杨新东.基于平衡计分卡的企业业绩评价思考[J].财会通讯,2009(8).
[40]张川.业绩评价指标的采用与后果:基于我国企业的实证研究[M].上海:复旦大学出版社,2008年:53.
[2]王化成,佟岩,李勇.全面预算管理[M].北京:中国人民大学出版社,2004年:86,2,8-10.
[3]谢康,管理文库—企业激励机制与绩效评估设计[M].广东:中山大学出版社,2001年:18.
[4]韦德洪,企业全面预算管理应用现状总体研究报告--基于广西企业的问卷调查研究,广西大学学报(哲学社会科学版),第6期,2004.12.
[5] Merchant, K.A., 1985, Budgeting and the propensity to create slack, Accounting, Organizations and Society 10:201-210.
[6] Young, S. M., 1985, Participative budgeting .The joint effects of risk aversion and asymmetric information on budgetary slack, Journal of Accounting Research, 23: 829-842.
[7] Waller W.S.,1988, Slack in participative budgeting. The joint effert of a truth inducing pay scheme and risk preferences, Accounting, Organizations and Society, 13(1):87-98.
[8] Onsi,M,Factor Analysis of behavioral variables affecting budgetary slack, The accounting review,Vol.48,1973.
[9] Chee W·Chow, Jean C·Cooper, William S.Waller. Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance, The Accounting Review, Vol.63, No.1, 1988.
[10] Martin L·Weitzman, The New Soviet Incentive Model, The Bell Journal of Economics, Vol.7,No.1,1976.
[11]高严.预算松弛成因问题研究:一个权变视角[M].成都:西南财经大学出版社,2009年:89,137.
[12] Bishop, R .A. Incentive, moral hazard, and risk aversion: intrafirm resource allocation and determinants of budgetary slack, Doctoral Dissertation, University of Arisona, 1991.
[13] Michael C·Jensen, Paying people to lie: the truth about the budgeting process,European Financial Management,Vol.9,No.3,2003.
[14]潘飞,程明.预算松弛的影响因素与经济后果—来自我国上市公司的经验证据[J].财经研究,2007(6).
[15] Van der Stede W.A., The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation, Accounting, Organizations and Society, 2000,25.
[16]杰里米·霍普,罗宾·弗雷泽.超越预算[M].北京:中信出版社,2005.
[17] J. Hope, R. Fraser. Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap [M]. Harvard Business School Press.2003.
[18] Jeremy hope, robin Fraser. New Ways of Setting Rewards: The Beyond Budgeting Model[J]. California Management Review Summer, 2003(45).
[19] The Principles of Beyond Budgeting[S].White Paper, Jule, 2005.
[20]齐殿伟,李华.我国企业预算管理模式探析[J].长春理工大学学报(社会科学版),2008(1).
[21] J. Hope, R. Fraser. Beyond Budgeting: Questions and Answers[J].CAM-I, BBRT,Dorset.2001(10).
[22]刘俊茹.管理会计人文化在“超越预算”上的体现[J].财会通讯(综合版),2006(7).
[23]韩洁.论超越预算对预算管理改革的重要意义.江西财经大学学报[J],2006(5).
[24]彭成勤.企业全面预算管理的现状及对策.商业经济[J],2009(4).
[25]周竞男.超越预算模式及其应用价值探讨[J].财会月刊(综合版),2008(3).
[26]冯巧根.超越预算的实务发展动向与评价[J].会计研究,2005(12).
[27]王翔,李东,项保华.基于战略地图和BSC的企业整合型战略控制系统研究,管理工程学报,2007(2)110-114.
[28]许弟伟.“超越预算”对我国企业预算管理模式创新的启示[J].审计月刊,2006(4).
[29]张双才.企业预算管理的创新[J].河北大学学报(哲学社会科学版),2006(6).
[30]刘俊茹.企业预算管理历史分析及未来展望[D].厦门大学博士学位论文,2006.
[31]马良渝,罗玫,文佳.论超越预算与改进预算的融合[J].财会通讯(理财版),2008(3).
[32]俞婷婷.超越预算管理在我国的可行性研究[J].商业会计,2009(1).
[33]胡祖光,伍争荣.应用型委托--代理理论研究管理中的基数确定问题[M],杭州浙江大学出版社,2000年:48-52.
[34]胡祖光.“联合确定基数法”对策论模型--一个通俗的阐述[J],商业经济与管理,2001(4).
[35]魏媛.预算管理激励机制的研究与改进[D].北京邮电大学硕士学位论文,2009.
[36]谢德仁.经理人激励与股票期权[M].北京:中国人民大学出版社,2004.
[37]罗伯特·S·卡普兰,大卫·P·诺顿.平衡计分卡:化战略为行动[M].广东经济出版社,2004.
[38]刘红梅.我国集团公司导入平衡计分卡的预算管理研究[D].江苏大学硕士学位论文,2006.
[39]杨新东.基于平衡计分卡的企业业绩评价思考[J].财会通讯,2009(8).
[40]张川.业绩评价指标的采用与后果:基于我国企业的实证研究[M].上海:复旦大学出版社,2008年:53.