中国进入经济高速发展时期以来,“预算管理”的概念伴随着西方管理会计的发展走进了我国企业实践中,由此带来的理论研究也呈现出日益繁荣的局面。目前无论是在中国企业还是西方企业中,普遍存在的一个问题就是预算松弛,这一问题给企业经营业绩和战略目标的实现均带来了负面影响,近年来受到普遍关注。 Since China entered the period of rapid economic development, the concept of “budget management” has entered into the practice of Chinese enterprises along with the development of western management accounting. The theoretical research thus brought has also shown an increasingly prosperous situation. At present, whether in Chinese or western enterprises, one of the most prevalent problems is the sluggish budget. This issue has had a negative impact on the achievement of business performance and strategic objectives and has drawn widespread attention in recent years.