| As an effective means of management control, the budget produced in DuPont as earlyas the1920s, and played a very big role. For now, the budget is still one of the most popularmeans of management control, in many enterprise management control, it still plays an activerole. From the early1980s, China has the budget in some thirty years of practice history. Butthere are also some criticism for the budget, problems in the application of the budget isbudget slack, the budget slack is one of the main problems. Budget slack distorted budget forbusiness functions, people deliberately underestimating revenue in the budget as well asproduction capacity and overestimate the costs caused by consuming a lot of resources.However, for the causes budget slack, there have been a lot of research, such asinformation asymmetry, budget participation, budget emphasized and the budget fair,objective characteristics. This article analysis the opportunistic behavior to explore factorsaffecting budgetary slack from two new perspectives to the study the impact of budgetaryslack: the impact of individual and organizational fit and organizational citizenship behavioron budgetary slack.Firstly, the use of exploratory factor analysis and confirmatory factor analysis developedtwo scales, namely the organization to comply with the budget and budget civic morality,and the formation of the relevant questionnaire and survey research methods, the use of pathanalysis of sample data for research. Research use data analysis on AMOS21.0and SPSS19.0In this study, due to the presence of a questionnaire distributed geographic narrow issuessuch as sample space is not large, resulting in a study of this article there are somelimitations, this study also made the final meaning of management practices. |
