The Impact Factors Of Budget Slack Obey Behavior In Superior Pressure

In the enterprise comprehensive budget management process, the company managers hope to distribute enterprise resources reasonable with the help of budget management, therefore company managers set policy which wants enterprise employees to report budget truly. But, in the enterprise comprehensive budget management process, the department manager takes his benefit into accounts, often uses their authority to subordinate and induces subordinate underestimate income or overestimate expenses, which is budget slack behavior. In the budget process, enterprise employees face contradiction between company policy and the press of superior, whether enterprise employees will produce budget slack behavior, what factors influence enterprise employees produce budget slack behavior. This paper mainly researches these problems.First of all, the thesis clarifies the background of the research and its significance, overviews previous related literature and then establishes the research framework. The thesis utilizes the scenario simulation experiments; the data are taken in and analyzed by SPSS17.0, through the independent t-test, Pearson correlation analysis, regression, research the impact factors of subordinate budget slack behavior in superior pressure.The conclusions of this paper show that:in the enterprise comprehensive budget management process, the budget slack of enterprise employees with superior pressure is more than the budget slack of enterprise employees without superior pressure; with superior pressure, transfer responsibility is positive related with the budget slack behavior of subordinate; with superior pressure, professional commitment is negative related with the budget slack behavior of subordinate; in superior pressure, Machiavellianism positive adjust the relationship between transfer responsibility and the budget slack behavior of subordinate.