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预算松弛的成因及缓解对策分析 被引量:2

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摘要 预算松弛是预算管理中的一种逆向选择,它直接产生于预算编制过程中,但其存在的原因和产生的影响是多方面的。本文对预算松弛的概念、成因及影响进行了阐述和分析,并就如何缓解预算松弛提出了解决对策。
作者 王丽梅
出处 《内蒙古电大学刊》 2009年第6期47-48,66,共3页 Journal of Inner Mongolia Radio & TV University
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