浅析预算松弛成因及解决对策

：在企业的预算管理中,预算松弛是十分普遍的现象,由于预算松弛导致企业预算失灵,因此受到学者们的关注。西方学者认为,要解决预算松弛的控制问题,最重要的就是探寻预算松弛的形成原因,并在此基础上明确影响预算松弛的相关因素与预算松弛之间的内在联系。本文在对国内外预算松弛研究现状的基础上对预算松弛的成因进行了分析,并提出了解决对策。

On Budgetary Slack

Budgetary Slack is a very Common phenomenon in budget management of the company,because budgetary slack would causes Budget failure,more and more scholar are paying attention to it.The western scholars consider that if we want to solve the problem to control the budgetary slack,the most important thing is searching on the causes of budgetary slack,accordingly,explicating inner relationship between relative affecting factors of budgetary slack and budgetary slack.This paper,based on current research at home and abroad,analyzes causes of budgetary slack and puts forward the countermeasures.