浅谈企业预算松弛管理

On Lax Management of Business Budget

在分权式预算管理模式下,由于预算执行者参与预算的编制过程,使许多企业存在着预算松弛的现象。本文分析了预算松弛产生的原因及其对预算管理的负面影响,提出了解决预算松弛问题的对策。

Under the pattern of decentralizing budget management, phenomenon of budget laxity exists in a lot of businesses because budget executives participate in the process of working out budget. This article analyzes the reasons producing budget laxity and its negative influence on budget management; and proposes the countermeasures of solving the problem of budget laxity.