| As a new management mechanism, comprehensive budget management with a wide range of effects that can reflect the full range of business requirements, thus widely used in domestic and foreign enterprises. But with the passage of time and changes in the environment, and its implementation process had some problems incompatible with the modern enterprise, the budgetary slack is one of them. Modest budgetary slack is the common phenomenon in the enterprise, but also a positive role in enterprises, but over-budgetary slack will result in budget management failure, seriously affect the development of enterprises. So the problem of budgetary slack is wildly concerned by theory and practice at home and abroad.This paper redefines the concept and nature of the budgetary slack, and explores the impact on the enterprise, presenting that the budgetary slack includes budget formation slack and budget execution slack. Then author fully absorb the related theoretical knowledge of management's and economics'disciplines, analyzing the causes and influence factors of budgetary slack deeply and comprehensively: firstly, to the economics of information theory (principal-agent theory) and the contingency management theory based, to the 2005-2009 class of the Shanghai and Shenzhen manufacture companies listed by A-share as the research object, establishing enterprise's budgetary slack model of cellular automata, to analyze the factors of enterprise's budgetary slack quantitatively; Secondly, to subgame theory (principal-agent theory II) and behavioral science theory based, to detailed qualitative description its causes. Finally, we put forward countermeasures about controlling excessive budgetary slack from the four aspects: budget environment, budget making, budget implementation and evaluation incentive ect. to control the degree of budgetary slack within reasonable limits, making it flexible, thereby enhancing the operation efficiency of a comprehensive budget management. |
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