A Corporate Budgets Relaxation Behavior And Control Measures

Since the 1990 s,with the development of management accounting,comprehensive budget management quickly attracted wide attention in our country.Chinese enterprises began to look to management accounting from financial accounting,they began to pay more attention to the budget.In reality,due to greater difficulties exist in the budgeting process,people do not pay attention to ideological reasons,more serious budgetary slack.Control the budget slack for a business to save costs,improve operational efficiency is very important.This paper comprehensively summarized the research literature at home and abroad,from theory to practice,analyzes and summarizes the performance of the budget relaxation behavior and the reasons for its formation and mitigation strategies budget relaxation behavior,aims to provide advice and recommendations to the reference for Chinese enterprises to ease the budgetary slack.This study describes the first acts of the budget implications.Secondly,analyzes the reasons budgetary slack formed.Listed on the consequences and impact of enterprise.Finally,the special nature of our business in accordance with the budget slack,made a few suggestions for the prevention of excessive budget relaxation behavior.This paper summarizes a great deal of basic research literature on the view that the transparency of information that can prevent budget information symmetry relaxation behavior to a certain extent.Budget management should adhere to the principle of transparency of information,so that enterprises rely on the leadership to form a correct leadership,there is a clear business goals,streamline the organization and a reasonable performance evaluation system,good corporate culture,as well as the integrity of the entire enterprise for the first level of outstanding moral support.Process is not the inevitable result of the occurrence of relaxation behavior of enterprise development budget,and want to prevent budget slack,can not do without the correct leadership of leadership depends on the support of all employees.It is a shared by all involved in joint efforts of progressive.