全面预算中人的行为因素研究

摘　　要

　　在企业高速发展的今天，全面预算的运用直接影响了企业的健康与有效运行。就像汽车不能缺少保险带一样，企业同样不能离开全面预算，否则就会存在潜在的安全隐患。全面预算是企业在经济活动之前必须完成的一项工作。基本上，企业的全面目标可以凭借着预算制度来达成，让企业内部各部门的营运目标在事前能够相互协调，使相互之间的冲突能够降到最低。所以对全面预算的研究有着重要的现实意义。全面预算是由人来编制的，并且最终是由人来完成的，所以人的行为因素会对全面预算产生一定的影响并使之产生风险。本文便从全面预算的相关内容入手，着重从全面预算的编制方式中分析全面预算中人的行为因素，以及如何降低预算松弛的程度，为企业创造更有利的环境。

关键词：全面预算；行为因素；风险

Research on total budget factors of human behavior
Abstract

　　Today, the rapid development of the enterprise, enterprise-wide use of a direct impact on the budget of the health and effective functioning of enterprises.The lack of seat belt can not be the same as cars, businesses can not leave the same total budget, otherwise there is a potential security risk.Budget is the enterprise in economic activities must be completed before a work.Basically, the company's overall goal can be reached through the budget system to allow the operation of various departments can be coordinated in advance, to minimize the conflict.Therefore, research on the total budget has important practical significance.However, Total budget is compiled by people, and ultimately accomplished by the people.So the human impact on the total budget to some extent so that the risk of a total budget-related paid heed to the contents of this article analyzes the behavior of the full budget human factors, and how to reduce the budget for the degree of relaxation, to create a more favorable business environment.

Key words:Total Budget ；Behavioral factors ；Risk

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】