| 企业预算松弛问题的弱化研究 |
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| 引用本文： | 徐冬冬,仇冬芳,孙志宇. 企业预算松弛问题的弱化研究[J]. 价值工程, 2009, 28(11): 119-121. DOI: 10.3969/j.issn.1006-4311.2009.11.043 |
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| 作者姓名： | 徐冬冬 仇冬芳 孙志宇 |
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| 作者单位： | 南京航空航天大学,南京,210016;南京航空航天大学,南京,210016;南京航空航天大学,南京,210016 |
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| 摘 要： | 全面预算管理是企业进行管理控制和战略实施的重要手段。但是全面预算的作用受到预算松弛造成的预算目标与企业实际经营情况的偏离这一现象的制约。阐述预算松弛产生的原因,提出了慎重确定下级参与预算编制的方式和程度、加强信息沟通与交流、编制弹性预算、改善企业薪酬制度方面的对策。
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| 关 键 词： | 预算管理 预算松弛 弱化 对策 |
To Study on Weakening of the Enterprise Budget Relaxation |
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| Xu Dongdong; Qiu Dongfang Sun Zhiyu. To Study on Weakening of the Enterprise Budget Relaxation[J]. Value Engineering, 2009, 28(11): 119-121. DOI: 10.3969/j.issn.1006-4311.2009.11.043 |
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| Authors: | Xu Dongdong Qiu Dongfang Sun Zhiyu |
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| Affiliation: | Xu Dongdong; Qiu Dongfang Sun Zhiyu(School of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing 210016, China) |
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| Abstract: | Comprehensive budget management is an important means of the management control and strategy imptementation for the companies. However, the budget targets and the actual operating situation of the corporate are deviated because of budget relaxation, in the result of the role of the full budget is not effectively carried out. The paper explained the causes of budgetary slack and put forward the levels and ways to determine the extent of participatory budgeting carefully for the lower. Additional, the research also proposed the countermeasures to enhance communication and information exchanging for each other and draw up the flexible budget as a result of improving the pay system of the companies. |
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| Keywords: | budget management budget relaxation weakened countermeasures |
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