预算松弛是指在预算编制过程中,下级预算执行者为了局部利益,有意高估成本、低估收入,造成编制的预算指标偏离客观实际的现象。“预算松弛”虽然产生于预算编制阶段,但预算执行阶段的漏洞使执行者获得“松弛”带来的好处成为可能;预算考核体系的不完善也成为执行者编制“松弛”的驱动力。建立健全科学高效的决策机制和内部约束机制,才能消除预算松弛存在的空间、条件和动力。 The budgetary slack refers to the phenomenon that the subordinate budget executor has deliberately over-estimated the cost and underestimated the income for the sake of the local interests in the course of preparing the budget, causing the prepared budget target to deviate from the objective reality. Although the “budget slackness” came from the budgeting stage, the loopholes in the execution stage of the budget made it possible for the implementer to obtain the benefits of “slackening”. The imperfection of the budget appraisal system also became the source of “ ”The driving force. To establish and perfect a scientific and efficient decision-making mechanism and an internal restraint mechanism can we eliminate the space, conditions and motivation for the existence of budget slack.