The Effect Of Environmental Uncertainty & Analysts' Forecasts On Budgetary Shirking

Budget management is play an important role in the enterprise in internal management control, Hansen(2003) argue that it is almost the foundation of all the organization and management control, however, how to effectively play the role of budget in enterprise management, has always been the main content of management control research. According to previous studies, analysts predict will help to eliminate the degree of information asymmetry between shareholders and managers. Thus, analysts' forecasts can help shareholders to achieve more effective monitoring of management. This paper is to verify if the accuracy of analyst forecasts will help to curb the budget shirking management.Management accounting is an effective means for enterprises to cope with environmental uncertainty, and from the environment uncertainty perspective, the external environment uncertainty is high, budget execution may be easier to grasp the information advantage, and find an excuse for not trying their own best, thus making more serious budgetary slack. At this time, the shareholders in order to inhibit management budget shirking it is required to obtain more information. Information plays a more important role in the environment of higher uncertainty. Therefore, this paper to verify in considering the effect of environment uncertainty, will the influence of analysts predict on budget shirking be changed.In this paper, combing and analyzing the literature review of the theoretical basis, puts forward the research hypotheses and constructs the regression model. To collect and collate the relevant data of the listing Corporation, this paper makes an empirical analysis. And get the final results: The accuracy of analyst forecasts and budget shirking have negative correlation, and after considering the influence of environmental uncertainty, under the environment of high uncertainty, analysts predict the impact of budget shirking is obviously higher than that of the influence in the degree of environmental uncertainty is low.