摘要
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.
出处
《淮阴工学院学报》
CAS
2004年第4期60-62,共3页
Journal of Huaiyin Institute of Technology
关键词
预算
预算松弛
预算管理
budget
budget laxity
budget management