我国中小企业预算松弛问题及对策  

Budget Slack in China's Small and Medium-sized Enterprises and the Countermeasures

作　　者：孙全文[1] 

机构地区：[1]北京铁路局车辆处,北京100860

出　　处：《河北经贸大学学报（综合版）》2011年第3期17-19,共3页Journal of Hebei University of Economics and Business(Comprehensive Edition)

摘　　要：预算松驰现象在我国中小企业中普遍存在并已成为预算管理理论及实务中亟待解决的难题。我国中小企业预算松驰现象的经济学分析显示:企业预算松驰的程度与信息不对称呈正相关,与员工的工作积极性呈负相关,与风险偏好呈负相关,与企业的成长性呈正相关,但效果不显著。因此,为了消除我国中小企业预算松驰现象,应使企业业绩评价体系科学化,预算编制方法合理化,预算管理监督全面化。Budget slack is a universal problem which is an urgent task in the theory and practice of budget management. The economic analysis of the budget slack in China＇s small and medium-sized enterprises shows that this issue positively correlated with information asymmetry, negatively correlated with the enthusiasm of the employees and the risk appetite, and positively correlated with the growth of an enterprise, though less distinctly. Consequently, in order to eliminate the budget slack in small and medium-sized enterprises, there shall establish scientific performance evaluation system, rational budget formulation methods, and effective auditing measures to supervise the budget management.

关 键 词：中小企业 预算松驰 经济学分析 

分 类 号：F275[经济管理—企业管理]