预算松弛的成因分析及对策研究

摘　　要

全面预算管理制度已经在我国施行多年，在企业治理方面起了巨大的推进作用。然而同其他理论一样，全面预算管理在具体实施过程中也产生了一些不良现象，预算松弛就是其中一个比较典型的问题。在实际应用中，预算松弛现象极大弱化了全面预算管理在企业资源分配、员工激励、部门交流、日常生产管理和长期战略制定等方面的优势。本文首先提出了我国预算管理过程中出现的预算松弛现象，说明了预算松弛的定义和具体表现；其次，阐明预算松弛现象的状况，主要列举了其带来的负面影响；再次用委托代理理论分析了预算松弛产生的根源，提出其产生受信息不对称、风险规避、激励制度等因素的影响，并且应用博弈论中的讨价还价模型具体论证了预算松弛的产生过程；最后，提出了减小预算松弛产生的不良影响的措施，包括加强信息交流、构建业绩评价体系、弹性预算方法等几个方面。

关键字：预算松弛；委托代理理论；博弈；讨价还价模型

Budgetary slack Cause Analysis and Control Research
ABSTRACT

Comprehensive budget management system has been implemented in China for many years，and has played a tremendous role on the enterprise management aspects. Yet as with other theories , comprehensive budget management in the implementation process also produced some unhealthy phenomenon, budgetary slack is one of the typical problems. Budgetary slack phenomenon greatly reduces the advantage of comprehensive budget management in enterprise resource allocation , employee motivation, information exchange among the departments, the daily production management and long-term strategy formulation and other aspects in the practical application .This paper firstly puts forward the budgetary slack in our budget management process，and describes the definition and specific performance of budgetary slack; Second, clarifying the condition of budgetary slack phenomenon,　it mainly cites the negative impact; Third，the paper uses the principal-agent theoretical analyses the root which budgetary slack produced，and the creation of slack is influenced by Information asymmetry, risk aversion, incentive system and other factors. meanwhile，it applys the theory of bargaining model from game  theory  to specific demonstrates the process of  budgetary slack. In the end ,　coming up with the countermeasure to reduce the bad impact which budgetary slack produces ,including strengthening information exchange, constructing the performance evaluation system, using the flexible budget method and so on.

Keywords: budgetary slack; principal-agent theory; game; bargaining model

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