Budget Shirking: An Empirical Research Based On Masculinity, The Budget Normative Commitment, Sportsmanship

Budget as an important content of management accounting, has become essential and basic management system in the developed countries of industrial enterprises, is one of the broad masses of investors and entrepreneurs operating enterprise basic method and means.In ancient China had the thought of "everything is pre-legislation, while not pre-waste",along with the development of world economic integration, the budget management is to establish modern enterprise system and improve the corporate governance structure of management system..Based on bounded rationality, in the process of execution of budget, at a lower level may deviate from the interest of the owners in an enterprise, and tend to their own self-interest, opportunistic deliberately budget, reduce budget management efficiency.Budget shirking is the responsibility in the process of execution of budget slack off, don’t work hard, is not responsible to his responsibility of, is a private, the budget of opportunism, is the budget opportunism in the process of budget implementation. The existence of budget shirking hurt budget contractual relationship, reduce the quality of the budget management and increased the agency costs, caused the moral dilemma. Therefore, the budget shirking has become the problems to be solved in the budget.This paper made a literature review and theoretical deduction of the causes of budget shirking, and from the point of masculinity culture, combining normative commitment and budget sportsmanship, to study the cause of budget shirking.This paper adopts the research methods of questionnaire, the main use of path analysis to study sample data, questionnaire main distributed primary-level and middle- level mangers in state-owned enterprises in Xin Jiang and Hebei province.These people have a certain representation.Using SPSS19.0 and AMOS21.0 study of data analysis. The results show that the masculinity is positively related to the budget normative commitment; Masculinity and budget sportsmanship positive correlation; Normative commitment and budget shirking negative correlation; Under the condition of budget participation, the higher budget normative commitment, the more masculinity and negative correlation between budget shirking.In this study, the questionnaires issued region is narrow, the sample size is not too large, so there are some limitations in this paper. Future research can be from other dimensions of culture,the combination of other dimension of organizational commitment and organizational citizenship behavior to study budget shirking. This article at last put forward the significance of the research on budget management practice.