虽然全面预算管理在国内外企业中得到广泛运用，但是由于社会和市场环境的不断 发展变化，全面预算管理并未能够取得如预期那样良好的效果，而是逐渐出现了一些问 题，其中非常显著的一个问题就是预算松弛。预算松弛问题如果不能得到很好的解决和 控制，预算管理就会流于形式。不仅浪费企业的资源，降低企业运作的效率，同时也不 利于企业的长期发展和战略的实现。由此可见，如果未能缓解企业存在的预算松弛，就 不能最大程度发挥预算管理工具的作用，也不能提升企业的经营管理效率，更不能实现 组织的发展战略。因此，对于预算松弛的成因及对策进行研究十分重要。 首先，本文运用文献研究法对国内外现有的学术研究成果进行整理和归纳，阐述了 预算松弛的成因、危害以及应对预算松弛的措施，为下文即将进行的案例分析奠定必要 的理论基础。其次，以M公司作为案例研究的对象展开研究，该公司是一家年营业收 入超过1亿元人民币的外资汽车零部件生产企业。虽然M公司实行全面预算管理多年， 有一套完整的预算编制、执行、分析、评价体系，但是由于预算松弛现象特别突出，预 算管理并未能发挥其应有的作用。最后，深入M公司的实地调查，与公司相关人员进 行沟通交流，结合M公司最近三年的数据资料进行分析研究。研究表明，目前M公司 存在严重的预算松弛问题，即刻意高估投入与成本费用，低估收入与产出。由于预算松 弛的存在，极大地降低了M公司资源利用效率，掩盖了预算责任人工作中的失误，使 得M公司的日常经营管理活动未能达到预期的效果。 因此，缓解M公司存在的预算松弛行为，并预防未来可能产生的预算松弛对其发 展非常重要。M公司的预算松弛是多种因素共同影响的结果，包括代理人为了自身的利 益利用信息不称进行博弈、预算参与引起部门之间资源争夺、考核指标单一、未实现全 员预算及内部和外部环境的不确定性等。为了切实解决预算松弛问题，必须要建立全面 的预算管理体系，包括处理好代理人与委托人之间利益关系，引入现代化的信息技术， 建立信息共享机制；关注行业发展减少不确定因素影响；细化绩效指标减少预算松弛空 间；合理调配企业资源；对预算编制团队业务方面能力进行提升，落实全员参与预算方 案。通过文中提出的解决措施的执行，使得M公司的预算松弛得到显著缓解。 本文不仅对M公司预算管理有指导的意义，同时也为其他企业在解决预算松弛问 关键词：预算管理；预算松弛；信息不对称 II Abstract Although comprehensive budget management has been widely used in enterprises at home and abroad, due to the continuous development and change of the social and market environment, comprehensive budget management has not been able to achieve as good results as expected, but gradually there are some problems, one of the most significant is budget slack. If the problem of budget slack cannot be well solved and controlled, budget management will become a mere formality. It not only wastes the resources of enterprises and reduces the performance of enterprises, but also is not conducive to the long-term development of enterprises and the realization of strategies. It can be seen that if the budget slack is not alleviated, the role of budget management tool cannot be brought into full play, and the efficiency of enterprise management cannot be improved, and the long-term development strategy of the organization cannot be realized. Therefore, it is very important to study the causes and Countermeasures of budget slack. First of all, this paper uses the method of literature research to sort out and summarize the existing academic research results at home and abroad, and expounds the causes, hazards and Countermeasures of budget slack, which lays the necessary theoretical foundation for the case analysis to be carried out in the following. Secondly, it takes M company as the object of case study, which is a foreign auto parts manufacturer with annual revenue of over 100 million. Although M company has carried out comprehensive budget management for many years and has a complete set of budget preparation, implementation, analysis and evaluation system, budget management has not played its due role due to the prominent phenomenon of budget slack. Finally, in-depth investigation of M company, communication with relevant personnel of the company, combined with the data of M company in recent three years for analysis and research. The research shows that M company has serious budget slack problem, that is, overestimating input and cost and underestimating income and output. Due to the existence of budget slack, it greatly reduces the resource utilization efficiency of M company, conceals the mistakes in agent work, and makes the daily operation and management activities of M company fail to achieve the expectation. Therefore, it is very important to alleviate the budget slack of M company and prevent the budget slack in the future. The budget slack of the M company is the result of a variety of factors, including the game between the agent and the client in order to maximize their own interests, the competition for resources among departments caused by budget participation, the single assessment index, the information asymmetry and the uncertainty of internal and III external environment. In order to solve the problem of budget slack, it is necessary to establish a comprehensive budget management system, including dealing with the interest relationship between agents and principals, introducing modern information technology, establishing information sharing mechanism, paying attention to the development of the industry, reducing the impact of uncertain factors, refining performance indicators to reduce the slack space of budget, reasonably allocating enterprise resources, and conducting budget preparation team business To improve the ability of the whole staff to participate in the budget. Through the implementation of the proposed solutions, the budget slack of M company has been significantly alleviated. This paper not only has a guiding significance for the budget management of M company, but also provides reference for other enterprises in solving the problem of budget slack. Key words: budget management; budget slack; information asymmetry IV 目 录 摘要 ......................................................................................................................................... I Abstract ..................................................................................................................................... II 图表清单 .................................................................................................................................. VI 第一章 绪论 .............................................................................................................................. 1 1.1 研究背景和意义 ............................................................................................................. 1 1.1.1 研究背景 .................................................................................................................. 1 1.1.2 研究意义 .................................................................................................................. 3 1.2 研究内容和方法 ............................................................................................................. 4 1.2.1 研究内容 .................................................................................................................. 4 1.2.2 研究方法 .................................................................................................................. 4 1.3 文献综述 ......................................................................................................................... 5 1.3.1 预算松弛的成因分析 .............................................................................................. 5 1.3.2 预算松弛的影响 ...................................................................................................... 9 1.3.3 预算松弛的缓解 .................................................................................................... 10 1.4 本章小结 ....................................................................................................................... 11 第二章 M公司简介及其预算管理现状 ............................................................................... 12 2.1 M公司发展历程 .................................................................................