摘要
近年来,我国企业在大力推行全面预算管理的过程中,出现了一些急需解决的难题,预算松弛是其中之一。首先剖析预算松弛的成因,然后从人性假设的视角,即“经济人”与“道德人”的视角提出缓解预算松弛的途径。
In recent years, since enterprises in china are in the process of pursuing over - all Budget Management in a more cost - effective manner, some focal and difficult problems in need of solution have appeared , the question of Budget Slack being among them. This text analyzes the reasons of Budget Slack at first, then from the angle of human nature supposition, namely ＂economic person＂ and ＂moral person＂ ,puts forward some advice.
出处
《长沙航空职业技术学院学报》
2005年第3期75-78,共4页
Journal of Changsha Aeronautical Vocational and Technical College
关键词
预算松弛
经济人
道德人
社会人
Budget Slack
economic person
moral person
social person
