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An Empirical Research On Budgetary Rent-seeking: Based On Budgetary Civic Virtue, Budgetary Economic Commitment And Budgetary Justice

Posted on:2015-08-29Degree:MasterType:Thesis
Country:ChinaCandidate:R DuanFull Text:PDF
GTID:2309330452993624Subject:Accounting
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Budget rent-seeking is one of the performance of budget opportunism tendency,rent-seeking is budget participation for obtaining and maintaining budget resources, to pursuetheir own interests are engaged in a kind of for non-productive activities. Due to budgetresources scarcity, there has not been defined "rent" space, and superior human interventionand control budget allocation of resources, stimulate the individual pursuit in the field ofnon-production budget revenue maximization. This article is based on the budget ofrent-seeking rent-seeking economics understand related construct definition, budget rentbefore the dependent variable, and the consequences of a variable. Budget rent will reduce thebudget allocation efficiency of resources, the budget resources waste, corruption, the hard toavoid in the process of budget management budget, but can be by raising the budget citizenmoral level and the degree of the budget economic promises to improve budget individualfairness perceptions, and thus reduce the budget of rent-seeking.Social exchange theory points out that organizational citizenship behavior, organizationalcommitment, organizational justice, and leadership credibility between closely related.Empirical studies have found that budget fair by leaders trust intermediary variables havesignificant effects on budget rent-seeking. In this paper, through the way of questionnaire,based on the rent-seeking theory, budget, budget equity theory, theory of organizationalcitizenship behavior, organizational commitment theory, explore the rent-seeking, budget,budget citizens’ moral, budget, economic commitment, the relationship between the budgetfair. Research of this paper verified the following three hypotheses, respectively is:(1) thebudget fair by leaders trust the intermediary variable is negatively related to the budgetrent-seeking indirectly;(2) the citizen moral and budget there is a positive correlationrelationship between fair;(3) economic commitment and budget there is a negative correlationrelationship between fair.In this paper, consulted on budget management scale, draw lessons from the existingdevelopment of citizens’ morality and budget fair maturity scale, rent-seeking questionnairedeveloped on its own budget and budget economic commitment questionnaire. Takes the formof questionnaire to collect data, and by using the statistical software validation SPSS andAMOS scale reliability and validity of the scale in the form of the5likert scale, the use ofgeneral statistical methods to verify the above three assumptions. Finally proved that in citizen moral level higher budget organization, budget individual budget (UN) fairnessperceptions is relatively strong, budget increase can increase the leadership credibility, fairlyand effectively reduce the rent-seeking budget level. Budget individual promises of economiclevel, the lower the budget within the organization (UN) fairness perceptions, the moreintense, leadership credibility will increase, which will reduce the budget level ofrent-seeking.
Keywords/Search Tags:Budget rent-seeking, Budget justice, Budget civic virtues, Budgeteconomic commitment
PDF Full Text Request
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