预算松弛问题的探讨--从人性假设的视角

近年来,我国企业在大力推行全面预算管理的过程中,出现了一些急需解决的难题,预算松弛是其中之一。首先剖析预算松弛的成因,然后从人性假设的视角,即“经济人”与“道德人”的视角提出缓解预算松弛的途径。

The Discussion about Budget Slack--From the angle of human nature

In recent years,since enterprises in china are in the process of pursuing over-all Budget Management in a more cost-effective manner, some focal and difficult problems in need of solution have appeared , the question of Budget Slack being among them. This text analyzes the reasons of Budget Slack at first, then from the angle of human nature supposition, namely "economic person" and "moral person" ,puts forward some advice.