预算松弛、鞭打快牛是预算管理中的两大顽症。在预算管理实践中,对市场条件劣、管理基础差、管理难度大、谈判能力强的企业,一般会产生预算松弛的问题;反之,对市场条件优、管理基础好、管理难度小、谈判能力弱的企业,一般会产生鞭打快牛的问题。通俗地讲,预算管理的根本目的,就是给预算执行者核定一个接近的目标,然后通过考核的手段鼓励先进、惩戒 Budget slack, whipped fast cattle budget management is the two major chronic diseases. In the budget management practice, enterprises with poor market conditions, poor management foundation, difficult management and strong bargaining power generally have problems of budget slack. On the contrary, they have the problem of excellent market conditions, good management foundation, little management difficulty and negotiation capability Weak enterprises generally have the problem of whipping fast-food cattle. To put it in a nutshell, the fundamental purpose of budget management is to approve a close target for the budget executor, and then encourage advanced and disciplinary measures through assessment