摘要
本文以来自新疆维吾尔自治区本级行政单位为调查对象,运用实证分析方法,对部门预算刚性、预算参与和信息不对称水平因素影响预算松弛的关系进行了检验。研究发现,预算刚性、信息不对称和部门预算松弛之间具有显著的正相关关系,预算参与和预算松弛之间具有显著的负相关关系。
According to the data from Xinjiang＇s provincial units, this paper has tested the relationship between the interaction of rigidity, participation and information asymmetry and budgetary slack using the empirical method. Our discoveries are： there are significant positive corelation between rigidity, information asymmetry and slack while there is significant negative cot＇relativity between participation and slack.
出处
《新疆财经》
2009年第5期68-72,共5页
Finance & Economics of Xinjiang
基金
新疆维吾尔自治区2009软科学课题(200942148)的阶段性成果
关键词
行政单位
部门预算松弛
预算刚性
预算参与
信息不对称水平
the Administrative Departments
Sector Budgetary Slack
Budget Rigidity
Budget Participation
Information Asymmetry
