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企业预算管理中存在着许多亟待解决的问题,其中一个重要问题就是预算松弛。本文从精神与心理动机角度分析预算松弛的成因,并在此基础上提出对策建议,旨在为防治预算松弛提供一些可借鉴的建议。
There are many problems to be solved urgently in enterprise budget management. One of the most important issues is budget slack. This article analyzes the causes of budgetary slackness from the perspectives of psychology and psychology, and proposes countermeasures and suggestions on the basis of this to provide some suggestions for preventing and controlling budgetary slackening.