全面预算中预算松弛问题的研究

Research on Budgetary Slack in Total Budgetary Management

全面预算管理是企业进行战略实施和管理控制的重要手段.但预算松弛造成的预算目标与企业实际经营情况的偏离,使全面预算不能有效发挥作用.本文基于对这一问题的考虑,阐述了预算松弛对企业的影响,并对预算松弛产生的主客观原因进行分析,提出改善企业激励模型、编制弹性预算、发挥内部审计作用和加强诚信建设等对策.

As a kind of management model used in modern enterprises, total budgetary management （TBM） is a key approach for enterprises to put strategies into effect and to exercise their management. But sometimes, budgetary slack may make the budgetary goal deviate from the real operating situation, causing TBM unable to achieve good results. Focusing on this problem, the authors expound the effect brought by budgetary slack, explain the reasons and offer some tips.