企业预算管理寻租是指在企业真实业绩(即经济收益)并未改变的前提下,企业预算参与人利用职权和所掌握的信息资源,在预算管理过程中,通过游说、贿赂、操纵预算执行结果等非正常手段,进行财富的非公平性转移和资源的不恰当配置,从而对其他主体利益造成损害的一种非生产性寻利活动。它所带来的负面影响也是非常大的,不仅导致资源浪费、信息的严重失真,而且还增加企业的代理成本,降低企业的资源配置效率,导致经济资源配置的扭曲和浪费,加剧了财富分配的不公平,可能会形成腐败。从长远角度来看,预算管理寻租对企业的发展会产生危害性后果。 Enterprise budget management Rent-seeking refers to the real performance of the enterprise (ie, economic returns) has not changed under the premise of the enterprise budget participants use their powers and information resources available to the budget management process, through lobbying, bribery, manipulation of budget execution Results and other non-normal means to carry out the unfair transfer of wealth and improper allocation of resources, so as to damage the interests of other subjects of a non-productive search activities. The negative impact it brings is also very large, which not only leads to the waste of resources and the serious distortion of information, but also increases the agency cost of enterprises and reduces the efficiency of resource allocation of enterprises, which leads to the distortion and waste of economic resource allocation and aggravates the distribution of wealth Unfair, may form corruption. In the long run, rent-seeking from budget management can have dangerous consequences for the development of an enterprise.