预算松弛是企业预算管理过程中亟待解决的问题之一,由于预算松弛导致企业预算失灵的现象极为普遍,预算松弛问题也由此受到学者的关注。本文在对预算松弛影响因素进行综述的基础上,提出从技术和管理两方面对预算松弛进行改进,以期为预算松弛研究提供参考。 Budget slack is one of the problems to be solved urgently in the process of enterprise budget management. Due to the budget slack, the enterprise budget failure is extremely common, so the issue of budget slack has drawn the attention of scholars. Based on the review of the influencing factors of budgetary slackness, this paper proposes to improve the budgetary slackness from the aspects of technology and management, in order to provide a reference for the study of budgetary slackness.