基于民族文化价值观差异的企业预算管理效率研究：以新疆为例

非正式制度能够有效降低预算过程的交易费用，缓解和抑制以预算松弛和预算卸责为代表的机会主义，从而改善预算管理效率。文化价值观是非正式制度的核心内容，其中的民族文化价值观则发挥着基础性和本源性作用，制约着组织文化、社会文化和国家文化，因而具有非常重要的意义。而要准确理解民族文化价值观对预算效率的影响方式和作用机理，必须置于“文化－行为－效率”的递进框架之内展开分析，因此就离不开对基于不同民族文化心理特征的非正式预算行为的系统化发掘。本项目以新疆的四个主要民族的文化心理特征为出发点，符合逻辑地推理和归纳出七种非正式的系统化预算组织公民行为，并对它们与预算管理效率的关系进行检验，以考察民族文化价值观差异与预算效率的匹配关系。旨在扎根中国企业实践，丰富预算文化管理和本土化管理会计研究文献，并期待为跨国公司和员工结构多元化等价值观多样化企业的预算效率优化实践，提供理论借鉴。

Informal-systems can effectively decrease the transactional cost in budgeting, improving the efficiency in budgeting management by mitigating and restraining opportunistic behaviors including budgetary slack and shirking. The core of informal-systems is cultural values, including national culture values which plays the most basic and original role in forming organizational, social and state cultures. To exactly understand the manner and mechanism in which national cultures affect the efficiency in budgeting, we have to start our research under the framework of “culture-behavior-efficiency”. Therefore, exploring informal-behaviors based on different cultural and mental characteristics among different nations is necessary. According to the cultural and mental characteristics of the four main nations in Xinjiang, this study ratiocinates and concludes seven systemic informal-behaviors named as organizational citizenship behaviors in budgeting (OCBB), and then tests the relationship between OCBB and budgetary efficiencies in order to investigate the effect of national cultural diversity on the matching relation among efficiencies in budgeting. The aim of this study is to enrich the literatures on cultural management in budgeting and indigenized management accounting on the condition of imbedding Chinese practices. We expect our study to provide an academic guideline for the optimization of efficiency of budgeting in MNCs and the other employee diversified enterprises.