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全面预算管理是现代经济对企业提出的最新要求,很多企业目前都在采用这种方式。然而根据国内实际运行的情况看来,全面预算管理没有像人们预期的那样取得良好的效果,这种模式在运作中表现出了一些与企业情况不相适应的现象,其中就包括预算松弛的问题,而这种现象普遍存在于预算管理实践中。所以企业集团需要重视这种问题,如果不能解决,那么预算管理就不能发挥其应有的作用。
Total budget management is the latest requirement for enterprises in the modern economy. Many enterprises are using this method at present. However, according to the actual situation in the country, the overall budget management does not achieve the good results expected from the people. This model shows some incompatibility with the enterprise during its operation, including the problem of budget slack , But this kind of phenomenon is widespread in the budget management practice. Therefore, enterprise groups need to pay attention to such issues, if not resolved, then budget management can not play its due role.