An Empirical Research On Budget Shirking Based On The Relationship Among Power Distance，the Organizational Commitment In Budgeting，information Asymmetry

Budget is the enterprise planning, co-ordination and control functions to achieveeffective means, is the connection of different units and departments within theenterprise and the bridge and the link between economic business, is the ability tointegrate enterprise all the key problems in a system. Member of budget managementin enterprise management, it provides managers to achieve the goal of hope and way.But Budget opportunistic behavior will disrupt the function of budget, budget shirkingis one of the performance budget opportunism behavior。What Budget shirking is that budget individuals in the preparation of the budgetdid not try them best to do their job, too lazy to conscientious and other budget todamage the budget the budget interests of the individual or team, moral risk budgetopportunism behavior. Budget shirking produced not only leads to inefficient budget,the budget will be negative at a lower level to budget, the budget execution of lazy,don’t try your best, not responsible, and hurt the budget contract relationship, causedthe moral dilemma, Therefore, shirking budget need to be addressed.For budget Shirking reasons, this paper made a literature review and theoreticaldeduction, and from the perspective of culture (power distance), combined with thebudget organizational commitment (budget affective commitment, ideal commitment,budget budget normative commitment, economic commitment and opportunitycommitment) budget and information asymmetry affect budget shirking.This article adopts the research methods of questionnaire, the main use of pathanalysis to study sample data, questionnaire main distributed object for the xinjianguniversity of finance and economics, xinjiang university MBA students, and xinjiang,anhui cities of the state-owned enterprises, state-owned enterprises primary budgetexperience, a certain degree of representative significance. Apply SPSS19.0andAMOS21.0analysis of research data. The results showed that positive correlationbetween power distance and budget ideal commitment; Positive correlation betweenpower distance and budget normative commitment; Power distance and budgetpositive correlation between economic commitment; Positive correlation betweenrights distance and budget norm opportunities; Budget affective commitment isnegatively related to the information asymmetry; Budget affective commitment is negatively related to the information asymmetry; positive correlation between Budgetopportunity commitment and information asymmetry; Positive correlation betweeninformation asymmetry and budget shirking.In this study, due to the narrow questionnaire distributed region, the sample sizeis not too big, this research has certain limitations. Future research could be otherdimensions of culture research dimensions and budget shirking, can combine budgetorganizational citizenship behavior to study the effect of shirking and budget. The endof this article also put forward in this paper, the significance of the research onmanagement practice.