企业预算管理的广泛应用并一定是有效运用,我国企业预算失灵的现象普遍存在。近年来,关于预算的争议越来越多,预算松弛、预算副作用等引起学者与实务工作者的高度关注与研究。笔者认为,预算松弛、预算副作用引起的预算失灵是可以减少和改善的。 The extensive application of enterprise budget management must be effectively used. The failure of our country’s corporate budget is widespread. In recent years, more and more controversies about the budget, loose budgets and budgetary side effects have drawn great attention and research from scholars and practitioners. The author believes that the budget slack budget side effects caused by the budget failure can be reduced and improved.