预算松弛：基于预算目标特点的理论研究述评——以目标管理及其思想演进为视角

本文在文献回顾的基础上，对预算目标清晰度和难度影响预算松弛问题展开理论评述。由于组织的外部环境不一致，以及组织内部客观存在的诸如信息不对称、预算参与、预算强调等权变影响因素，再加上预算主体诸如逐利性、压力等行为及心理属性，在预算目标设定、执行、修改及考核中，赋予了预算目标在清晰度和难度等特点上差异化的特征。这些特征与预算松弛之间存在着许多内在的因果联系。组织内部的沟通及报酬体系是改善预算目标特点的重要范畴。

Budget slack:A Commentary Based on Theoretical Researches of Characteristics of Budgetary Goals

After reviewing the literatures, this paper gives a commentary on relationship between budget slack and the clarity and difficulty of budgetary goals. The finding as follows ： because of the difference of exterior circumstance of organizations, subsistent contingency factors Indwelling interior organizations such as information asymmetry, participation, emphasis etc. , and managers＇ properties of behavior and psychology such as profit pursuit and pressure, there are much diversities in the characteristics of budgetary goals when goals are set, executed, modified and evaluated. There is a necessary relation between them and slack. And finally, this paper indicates that the system of communication and reward can improve the characteristics.