CAJ | 학술논문

预算管理是一套行之有效的管理系统，作为高校管理工作不可或缺的一项工作而越来越受重视。但当管理者为使相关预测目标更容易达到目的时，高校就会产生预算松弛行为。本文通过调研数据，运用实证模型对高校项目支出预算松弛影响因素进行分析，发现不同的影响因素对预算松弛影响有所不同。本文从基本支出与政府采购监管两个方面分析其对项目支出预算松弛的影响。
예산관리시일투행지유효적관리계통，작위고교관리공작불가혹결적일항공작이월래월수중시。단당관리자위사상관예측목표경용역체도목적시，고교취회산생예산송이행위。본문통과조연수거，운용실증모형대고교항목지출예산송이영향인소진행분석，발현불동적영향인소대예산송이영향유소불동。본문종기본지출여정부채구감관량개방면분석기대항목지출예산송이적영향。
Budgetary management, as an effective management system, is so indispensible that the university management work attaches more and more importance. While, as the manager tries to make the relevant prediction objects easier to achieve the same end, budgetary slack will occur to the university. Depending on research dates, and using empirical models to analyze the factors of budgetary slack of university programmed expenditure, we conclude that different factors affect budgetary slack differ- ently. The content degree on basic expenditure directly affects the dollars of expenditure budgeting, and the supervisee of govern- ment purchasing does directly the accomplishment degree on budgeting of programmed expenditure. So, from the two points, basic expenditure and government purchasing supervision, the text analyzes their respective effects on budgetary slack of programmed expenditure.