一、预算松弛的成因自上世纪20年代预算开始用于企业以来,在不同管理思想影响下,先后形成了强加性预算和参与性预算两种主要的预算管理模式。上级为充分了解下级的实际情况,同时也为有效调动下级的积极性,让其了解企业总体的发展战略,在预算编制阶段通常会采用参与式预算,即自上而下,自下而上,上下结合,反复进行的方法。但就在上下级进行信息沟通的同时,也产生了新的问题——预算松弛。预算松弛又称预算余宽,预算执行者为了顺利完成预算,倾向于制订较为宽松的预算标准,使完成某项任务所预 First, the causes of budgetary slack Since the budgets of the 1920s began to be used in enterprises, under the influence of different management thoughts, two major budget management models, namely the imposed budget and the participatory budget, have been formed successively. In order to fully understand the actual situation of the subordinates, in order to effectively mobilize the enthusiasm of the subordinates and give them an understanding of the overall development strategy of the enterprise, the superior usually adopts a participatory budget during the budget preparation stage, that is, top-down, bottom-up, Combined with repeated methods. However, at the same time as the communication between upper and lower levels, new problems have arisen - the budget slackening. Budget slack, also known as the budgetary surplus, budget executives in order to successfully complete the budget, tend to formulate a more relaxed budget standards, so that the completion of a task