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随着国有企业改革的深入发展,预算管理作为一种财务管理手段,也受到了越来越多的企业重视。它能实现协调各部门的工作、加强财务内部管理、督促和鼓励员工及时完成预算目标,被现代企业所能接受和认可。然而,目前很多国有企业中普遍存在着预算松弛的现象,虽然在某种程度上放松的预算有助于激励员工的工作热情,但更多问题则直接影响到企业整体的经济效益,长期困扰着企业管理者。文章揭示了预算松弛现象的产生,并提出了几点看法和措施以供大家思考。
With the deepening reform of state-owned enterprises, budget management as a means of financial management, but also by more and more enterprises. It can coordinate the work of various departments, strengthen internal financial management, supervise and encourage employees to complete the budget in a timely manner, which can be accepted and endorsed by modern enterprises. However, at present, the budget slack is common in many state-owned enterprises. Although some relaxed budgets help motivate employees, more problems directly affect the overall economic benefits of the enterprises, which have long plagued the economy Business managers. The article reveals the emergence of budgetary slack phenomenon and puts forward some ideas and measures for everyone to think.