目前,在研究预算软约束成因的领域一直没有形成一个固定的意见,整理前人的研究观点后发现,只存在外生性和内生性这两种相关成因。预算软约束能够影响国有企业的经济发展水平,严重还会降低国有企业的革新能力,影响其未来发展改革的方向。所以企业预算软约束的成因分析在国民经济的发展领域发挥着非常重要的作用。 At present, there has been no fixed opinion in the field of researching the causes of the soft budget constraint. Finishing the previous research point of view, we found that there are only two related causes of exogenous and endogenous. The soft budget constraint can affect the level of economic development of state-owned enterprises and seriously reduce the ability of state-owned enterprises to reform and affect the direction of their future development and reform. Therefore, the analysis of the cause of soft budget constraint in the enterprise plays a very important role in the development of the national economy.