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随着企业日渐成长,企业的组织结构随之复杂起来,以适应愈加庞大的企业规模。在这一过程当中,过于集权管理会使得庞大的企业丧失其灵活性,决策效率也会不加;过于权利分散则会使企业部门各自为盈,缺乏协调,不利于企业的整体发展。预算管理作为解决这一难题的管理手段日渐凸显其在企业管理中的地位,预算松弛作为与之随之而来的负面效应引起学者及管理人员的关注,解决这一难题将有利于提高管理效率。
With the growing business, corporate organizational structure will be complicated to adapt to the increasingly large-scale enterprises. In this process, over-centralized management will make the huge enterprises lose their flexibility and their decision-making efficiency will not increase. Too decentralized rights will make their own business departments surplus and lack of coordination, which is not conducive to the overall development of the enterprise. As a management tool to solve this problem, budget management has increasingly highlighted its position in business management. The slack budget has drawn the attention of academics and managers as the ensuing negative effects. Solving this problem will help to improve management efficiency .