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预算凭借其计划与激励的功能成为实务界运用越来越广泛的一种管理工具,但又由于其本身的复杂性,在预算管理实施过程中会存在这样或那样的问题,这些问题制约着预算功能的有效性,其中预算松弛是预算管理中存在的一个比较普遍的问题。本文分析预算松弛的成因,发现委托人和代理人目标不一致、信息不对称、业绩评价动机、对企业有限资源的争夺是预算松弛的主要原因。针对这些成因提出一系列技术层面及精神层面的改善对策,提出建立预算合作的观念,希望措施能减弱预算松弛带来的负面影响,完善企业预算管理工作。
Budgeting, by virtue of its planning and incentive functions, has become a management tool that is increasingly used by practitioners, but due to its complexity, one or more problems in the implementation of budget management can affect the budget, which constrain the budget The effectiveness of the function, in which budget slack is a relatively common problem in budget management. This paper analyzes the causes of budgetary slackness and finds that the principal and agent of the principal and client are inconsistent, the information is not symmetrical, the motivation of performance evaluation and the competition for limited resources of enterprises are the main reasons for the slack budget. In view of these causes, a series of technical and spiritual improvement measures are put forward, and the concept of budget cooperation is proposed. Hope that the measures can reduce the negative impact brought by the budget slack and improve the budget management.