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1、AbstractBudgetmanagementplaysanimportantroleintheenterpriseininternalmanagementcontrol,Hansen(2003)arguesthatitisalmostthefoundationofalltheorganizationinthemanagementcontrol,however,howeffectivelytoplaytheroleofbudgetinenterprisemanagement,hasalwaysbeenthemaincontent
2、ofmanagementcontrolresearch.Thatistosay,itmayhaveallkindsofreasonsthatmakeitdifficultyforbudgettoplayitsrole,thispaperarguesthatoneoftheformsofbudgetopportunistic:budgetslackisoneoftheimportantinfluencingfactors,itwillgreatlyinhibititsroleinbudgetmanagement.Undertheba
3、ckgroundofglobalization,organizationalculturehasbecomeincreasinglydiversifiedandcomplicated,inordertocopewiththeuncertaintyenvironment,budgetresponsibilitywillbelookingforwaystoprotectyourself,especiallywhenbudgetplaysanimportantroleinevaluatingperformance,theywillcho
4、osetomakebudgetslack,namelyunderestimateoroverestimatethecostincome,failedtoachievebudgettargetstoavoidrelegationandaccusedthestigmaofincompetent.Organizationalculturehasanimportantinfluenceonbehavior,organization,what’smore,theemployeeswithasenseofresponsibilityandfa
5、ithwilladheretothevaluesintheorganization,Employee’ssatisfactionandenthusiasmarehighinthisorganization.Aslongaswedoourworkwell,behavioralscientiststhinkthatpeopleshouldpaymoreattentiontotheorganizationbehavior,andthenimprovetheworkefficiency,respectively,organizationa
6、lcommitmentandorganizationalcitizenshipbehaviorwillinfluencetheefficiencyofthebudgetasoneofthedimensions.Thusinthebudgetsituation,itwillinhibitsthebudgetslack.Firstly,wewilldiscussedthathowtheemotionalcommitmentandbudgethelpingbehaviortoaffectthebudgetslack,andcarryon
7、theempiricalanalysisinthispaper,undertheconditionofbudgetparticipation.Inthisarticlehelpingbehaviorinbudgetandbudgetaffectivecommitmentaretwoscales,andthesamplelargelycomefromxinjiang,Chinamobile,Chinatelecominxinjiang,sinopecandthenewaccountingpersonnelcangroupsuchas
8、state-ownedenterprisesandxinjianguniversityoffinanceandeconomicsuniversityMBAstudents,xinjianguniversityMBAstudentswhichasth
