摘 要：随着经济环境的复杂化和市场竞争的加剧，企业财务预算作为战略管理的重要工具，在资源配置与绩效评估中发挥着关键作用，但预算编制与执行之间的偏差问题日益凸显，成为制约企业发展的瓶颈。本研究以企业财务预算偏差为切入点，通过文献分析、案例研究及实证调查相结合的方法，系统探讨了偏差产生的根源及其影响因素，并提出针对性的改进对策。研究发现，信息不对称、预算松弛以及外部环境不确定性是导致偏差的主要原因，而优化预算编制流程、强化动态监控机制及提升信息化水平能够有效缓解这些问题。本研究创新性地构建了基于多维度指标的偏差分析框架，并提出了融合情景模拟与滚动预算的新型预算管理模式，为企业实践提供了理论支持与操作指南。研究成果不仅深化了对财务预算偏差机理的理解，还为提高预算管理效率、增强企业竞争力提供了重要参考。
关键词：财务预算偏差；信息不对称；预算松弛
Abstract：As the economic environment becomes increasingly complex and market competition intensifies, corporate financial budgeting, as a critical strategic management tool, plays a key role in resource allocation and performance evaluation. However, the deviation between budget preparation and execution has become increasingly prominent, posing a significant bottleneck to corporate development. This study investigates the issue of financial budget deviation by integrating literature analysis, case studies, and empirical surveys to systematically explore the root causes and influencing factors of such deviations, while proposing targeted improvement strategies. The findings reveal that information asymmetry, budget slack, and external environmental uncertainty are the primary drivers of budget deviation. Meanwhile, optimizing the budget preparation process, strengthening dynamic monitoring mechanisms, and enhancing informatization can effectively mitigate these issues. Innovatively, this research constructs a multidimensional indicator-based fr amework for deviation analysis and proposes a new budget management model that integrates scenario simulation with rolling budgeting, offering theoretical support and operational guidance for corporate practice. The research not only deepens the understanding of the underlying mechanisms of financial budget deviation but also provides valuable references for improving budget management efficiency and enhancing corporate competitiveness.
Keywords: Financial Budget Deviation；Information Asymmetry；Budget Slack
目 录
引言 1
一、企业财务预算编制基础分析 1
(一)财务预算编制的理论框架 1
(二)编制流程的关键环节解析 2
(三)影响编制质量的主要因素 2
二、财务预算执行中的偏差表现 3
(一)偏差的常见类型与特征 3
(二)偏差产生的内外部原因分析 3
(三)典型企业案例分析 4
三、偏差对企业财务管理的影响评估 4
(一)偏差对资源配置效率的影响 4
(二)偏差对经营决策的支持作用 5
(三)偏差对风险管理能力的挑战 5
四、财务预算偏差的改进对策研究 6
(一)完善预算编制体系的路径 6
(二)提升预算执行监控的有效性 6
(三)构建偏差管理的长效机制 7
结论 7
参考文献 8
致谢 8
关键词：财务预算偏差；信息不对称；预算松弛
Abstract：As the economic environment becomes increasingly complex and market competition intensifies, corporate financial budgeting, as a critical strategic management tool, plays a key role in resource allocation and performance evaluation. However, the deviation between budget preparation and execution has become increasingly prominent, posing a significant bottleneck to corporate development. This study investigates the issue of financial budget deviation by integrating literature analysis, case studies, and empirical surveys to systematically explore the root causes and influencing factors of such deviations, while proposing targeted improvement strategies. The findings reveal that information asymmetry, budget slack, and external environmental uncertainty are the primary drivers of budget deviation. Meanwhile, optimizing the budget preparation process, strengthening dynamic monitoring mechanisms, and enhancing informatization can effectively mitigate these issues. Innovatively, this research constructs a multidimensional indicator-based fr amework for deviation analysis and proposes a new budget management model that integrates scenario simulation with rolling budgeting, offering theoretical support and operational guidance for corporate practice. The research not only deepens the understanding of the underlying mechanisms of financial budget deviation but also provides valuable references for improving budget management efficiency and enhancing corporate competitiveness.
Keywords: Financial Budget Deviation；Information Asymmetry；Budget Slack
目 录
引言 1
一、企业财务预算编制基础分析 1
(一)财务预算编制的理论框架 1
(二)编制流程的关键环节解析 2
(三)影响编制质量的主要因素 2
二、财务预算执行中的偏差表现 3
(一)偏差的常见类型与特征 3
(二)偏差产生的内外部原因分析 3
(三)典型企业案例分析 4
三、偏差对企业财务管理的影响评估 4
(一)偏差对资源配置效率的影响 4
(二)偏差对经营决策的支持作用 5
(三)偏差对风险管理能力的挑战 5
四、财务预算偏差的改进对策研究 6
(一)完善预算编制体系的路径 6
(二)提升预算执行监控的有效性 6
(三)构建偏差管理的长效机制 7
结论 7
参考文献 8
致谢 8
