Causes And Treatment Strategies Of Budget Slack Of Guangzheng Steel Structure

Budget management involves many aspects of accounting theory,and it is also an important accounting management practice for enterprises.The meaning of budget management is that the enterprise arranges the total amount and use of expenses for the operation,investment and other expenses for a certain amount of time.Budget relaxation is a relatively common problem in budget management.Budget relaxation may lead to excessive corporate spending,which is not conducive to the improvement of the corporate financial situation.As the research object of this paper,although Guangzheng Steel Structure Company has rich experience in budget management,it has long-term budget relaxation problems,which causes some obstacles to the profit and development of the company.Therefore,it is of some practical significance to analyze and study the performance,causes and solutions of the company’s budget relaxation problem.Based on this,this article adopts literature research method,in-depth interview method and field research method to analyze the budget slack phenomenon of Guangzheng Steel Structure Company.After in-depth research,I learned about the company’s current budget slack.The specific manifestations include the following: First,for budgeting,frequent use of exaggerated expenses,or inaccurate information,and occurrences The game problem between the superior and the superior has caused the phenomenon of budget slack.Second,in the actual implementation of the budget,artificial control of the confirmation rhythm,surprise consumption,and budget adjustments has emerged,resulting in budget slack.Third,in the process of evaluating the budget,the performance appraisal system implemented by the enterprise lacks comprehensiveness in indicators.It ignores non-financial indicators and only pays attention to whether the budget is completed.Afterwards,it analyzes the reasons for its budget slack at the corporate culture,system and personnel levels.Finally,a governance strategy is proposed for the problem of the company’s budget slack,including budget preparation,budget execution,and budget evaluation.Based on this,this article believes that if enterprises want to solve the problem of budget slack,it is necessary to promote the further improvement of the management system,build the enterprise’s information disclosure system,make corresponding adjustments to the strategy and budget goals,and promote the construction and improvement of the incentive system.Through these adjustments,it is hoped that enterprises of the same type or similar scale can be provided with certain reference points.