Study On The Relationship Between The Person-environment Fit And Budgetary Slack And Its Governance

Since the 1990 s, with the rapid development of China’s economy, global competition intensified, under the establishment and improvement of the socialist market economy in China, the Chinese enterprises generally recognize the importance of budget management for enterprise development, many companies began a comprehensive budget management in practice, some companies also benefit. This has the communication budget management, planning, control, coordination role has a very important position in the contemporary economic management, decision-making and control of time for management to provide a lot of convenience. Comprehensive budget management can reasonably systematic, efficient allocation of internal and external resources, is one of the important means to achieve corporate strategic objectives. However, with the deepening of the overall budget management, budget management at companies enjoy the benefits brought about by problems related consequential, the most prominent is the budget slack. In fact, the budget slack in the modern enterprise management, there are more or less. Budgetary slack may bring to the enterprise a lot of adverse effects, such as wasteful business efficiency is reduced, resources, increasing internal costs, is not conducive to stimulate the development of enterprises and so on.From the behavioral sciences as an entry point to match the theory of personal circumstances, personal environmental impact study on the budget slack match. In general, companies budget is being prepared by the corporate budget-related personnel, and staffing in the preparation of the budget, and the business environment as a result of matching and cannot hope to achieve business expectations, in order to achieve a particular purpose, staffing levels in the preparation process is likely to be biased in, and the manufacturing sector in this budget slack, this is not conducive to enterprise implementation of a comprehensive budget management. Based on the personal environment to match the intrinsic link between budget relaxation established an economic model, pointing out that with the increase of the personal environment theoretically matching directly or indirectly undermine the enterprise budget slack. In this paper questionnaires, using factor analysis and regression models are two methods, study visit to Z Company and related financial budget participants collected 111 questionnaires, confirmed the establishment of the economic model.Personal circumstances and budget slack matching negative correlation. Individual human tissue matching and matching negative correlation affect the autonomy of budgetary slack. Budget participants with higher tissue matching and matching with others, participants in the budget to solve the problem more autonomy and flexibility in the budget set by setting the budget at work, so that the degree of relaxation of the lower budget; individual tissue match, matching individual work, individual and team match individual career match with the standard budget slack negative correlation. Improve the matching of participants and organizations to match and work with a team and career match, budgets participants believe that the budget is more important criteria, and because of budget constraints and strict supervision of production costs, making more stringent in setting budget so that the budget was reduced slack. Individual match organizational impact negatively correlated inherent budget slack. Improve the matching of participants and participant organizations will increase the sense of responsibility, so that the lower the budget slack.