在预算目标的确定中,各下属单位或职能部门出于种种考虑会低估收入指标、高估成本指标,不可避免地存在预算松驰现象,从而对预算管理的效果产生了不利影响。本文对邵阳海事局的预算松弛现象进行了初步的研究,希望发现预算松弛产生的原因,寻求抑制过度预算松弛行为的途径,从而减少或消除预算松驰现象,提高单位预算管理水平。 In determining the budget target, each subordinate unit or functional department will underestimate the income indicators for various reasons, overestimating the cost targets, inevitably there is the phenomenon of budget slack, which has adversely affected the effectiveness of budget management. This paper makes a preliminary study on the budgetary slackness of Shaoyang Maritime Administration and hopes to find out the causes of the budget slackness and seek ways to restrain excessive budgetary slackness so as to reduce or eliminate the budget slackening and improve the unit budget management level.