预算考核工作如何有效开展是预算管理实践面临的一大难题,集团考核者倾向于向子公司分配较高的预算目标,而子公司的愿望则恰恰相反。预算目标如果定得过高,会使预算目标失去应有的激励和控制效果;即使预算目标有一定合理性,子公司仍可能会列出种种理由,为自己争取更有利的预算,或者降低目标,或者低估收入利 How to effectively carry out the budget examination work is a major challenge in the budget management practice. Group appraisers tend to allocate higher budget targets to the subsidiaries, while the subsidiaries’ wishes are the opposite. If the budget target is set too high, it will lose the incentive and control effect of the budget target. Even if the budget target is reasonable, the subsidiary may still list various reasons for striving for a more favorable budget for itself or for reducing the target , Or underestimate income