Research On The Influencing Factors Of Enterprise's Budgetary Relaxation

Comprehensive budgetary management is an important mechanism for achieving efficient allocation of resources, coordinating the interests of the relationship between internal departments and strengthening the operational control of the various departments and the performance evaluation, it has been widely advocated and promoted in the theory and practice. Budgetary relaxation as a new phenomenon is the result of constant use of comprehensive budgetary management, budgetary relaxation is the deviation between total budget and the necessary budget within a certain range, which exists in budget and implementation in various sectors of enterprise. Budgetary relaxation has made the efficiency of enterprises decreased and damaged the interests of enterprise. This article aims through the study of factors affecting budgetary relaxation, and explore measures to weaken the budgetary relaxation.Budgetary relaxation resulting from the application of the full budget,This paper describes the meaning, status and theoretical foundation of full budget, it also describes the meaning and negative impact of budgetary relaxation; On the basic of the research of predecessors, this paper lists seven factors of budgetary relaxation: budget emphasis, information symmetry, budget participation, the power of strategic culture, personal and organizational characteristics, characteristics of budget targets, and the budget fair. It uses experiment to do research about the most important factors of budgetary relaxation, which are budget emphasis, information symmetry. It also analysis the other factors how to impact the full budget, which are budget participation, the power of strategic culture, personal and organizational characteristics, characteristics of budget targets, and the budget fair. At last, this paper gives the measures how to weaken the budgetary relaxation, for the aim of improving the full budget management research system.