基于CQ油田分公司預(yù)算松弛評(píng)價(jià)研究.pdf

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3、dyontheCQpetroleumcompanyofbudgetslackphenomenonSpeciality：MPaccName：CheJie(signature)蘭坐J!已Instructor：NingYuxin(signatu代)峰抽ABSllRACTMnlthedeepimplementationofcomprehensivebudget。moreandmorequestionsarebeginningtoappearam

4、ongthem，budgetaryslackbehaviorwhichisengenderedintheenterpriseisbecomingacommonphenomenaBudgetaryslackwillcauseofdislocationofenterpriseresources，inaccuracyofperformanceappraisal，lowefficiencyofbusinessmanagementandother

5、problemsTherefore，budgetaryslackhasbeenahotissueinacademicresearchsincetheconceptwasraisedInthispaperfirstofall，analysesthecomprehensivebudgetmanagement，introducesthemeaningofcomprehensivebudgetmanagement，theconceptofbud

6、getslack，andthenbasedonthebehavioralsciencetheoryprincipalagenttheory，gametheorytoanalyzethecausesofbudgetslackacomprehensiveexplanationofthetheoryofthecausesofbudgetaryslackOnthisbasis，analysisofthebudgetaryslackmeaning

7、，andpointsoutthatthebudgetslackcaninfluencethecoordinatedoperationofthevariousdepartmentsandenterprises，thelowermanagementefficiencytooloosebudgetCannotminimizecostandmaximizeprofitInthecasestudypart，throughtheanalysisof

8、thebasicbusinessofCQoilfieldcompanyandcomprehensivebudgetmanagementsituationandthefinancialbudgetannualfinancialdataandcombinedwimCQoilfieldcompanyofthemaincauseofbudgetslackfromtheinternalfactorsofbudgetsystem，budgetsys

9、temanalysisinthreeaspect：theexternalfactorsandindividualfactorsStudieshaveshownthatcauseofbudgetslackofCQoilfieldwhichincludes：budgetstressedthatbudgetparticipation，theuncertaintyofexternalenvironment，informationasymmetr

10、ytaskisnotclearthepressureofbudgetimplementation，etcFinallytocontrolthemainbudgetslackfromthewholeprocessofbudgetmanagement，budgettargetstandardizationusingcompan)一Sperformanceappraisalandincentivemechanismandimprovingoi

11、lfieldthethreeaspectsofmanagement，toensurethatthefieldcontrolinthereasonablescopeofbudgetslackeventuallytopromotethesustainabledevelopmentoftheoilfieldKeywords：Comprehensivebudget；Budgetaryslack；Budgetaryslackbehavior’Sc