Budgetary y slack 预算松弛
Among them very important problem is about budgetary slack which is researched by many scholars abroad.
但随着预算管理的普遍应用,逐渐暴露出许多问题,其中最为突出的是预算松弛。
Behavior of budgetary slack, which received focus on its major causes only from domestic and foreign scholars so far, is a difficult problem in comprehensive budget management.
预算松弛行为是全面预算管理的一个难点问题,迄今为止国内外学者关于这一问题的研究主要集中于探讨预算松弛产生的行为动因。
We firstly discuss the budgeting is a kind of contract, then we research budgeting in corporate government in objective of budgeting, profit view of budgeting, and budgetary slack.
首先分析预算管理的契约性,然后从企业预算目标、利润观预算和预算松弛三方面探讨公司治理中的预算问题。
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