预算卸责是一种预算执行中的机会主义行为,在执行中很难被发觉和检测。本文通过已有文献研究得到预算卸责的发生机理和本质,得到预算卸责是预算执行人的机会主义行为,而人的行为是受到组织文化价值观的影响。本文分析组织文化价值观五个维度如何影响人的行为,进而影响预算卸责,试图为抑制预算卸责提供一种新视角。 Budget shirking is a opportunistic act in budget execution that is hard to detect and detect in the course of implementation. This paper obtains the mechanism and nature of the budget shirk through the existing literature research, and obtains the budget shirking is the opportunist behavior of the budget executor, while the human behavior is influenced by the organizational cultural values. This paper analyzes how the five dimensions of organizational culture values ​​affect human behavior, which in turn affects budget shirking, and attempts to provide a new perspective to curb budget shirking.