预算松弛是部门预算控制的一个尚未解决的主要问题,在预算松弛的各种影响因素中,预算刚性、预算参与无疑是重要因素。文章以新疆110多家行政事业单位的调查问卷为基础,运用实证研究范式的发现表明:预算刚性与行政单位所属部门预算松弛正相关;而预算参与为行政单位所属部门预算松弛的产生提供了存在和发展的机会。 Budget slack is an unsolved major problem in departmental budget control. Budget rigidity and budget participation are undoubtedly important factors among the various factors that cause budget slack. Based on the questionnaire survey of more than 110 administrative units in Xinjiang, the findings of empirical research paradigm show that the budget rigidity is positively related to the budgetary slack in the administrative departments, while the budgetary participation provides the existence of budget slack in the administrative departments And development opportunities.