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。
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.
第二章，预算管理的历史回顾与预算松弛。
Chapter II, the historical review of budget management and budget slack.
美国的经济管理是如此的松弛，以至于它不能直面农业补贴和长期的预算赤字。
Americas economic management is so lax that it cant confront farm subsidies or long-term budget deficits.
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。
Among them very important problem is about budgetary slack which is researched by many scholars abroad.
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。
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.
文章提炼了预算管理中的四个主要难点问题进行分析，包括预算编制起点的选择，预算差异分析，预算松弛和预算考评，并提出相应的对策及建议。
The paper analyzes the 4 main difficulties of CBM, i. e. , the selection of jumping-off point, difference analysis, slack and evaluation, and puts forward the relevant countermeasures and suggestions.
文章提炼了预算管理中的四个主要难点问题进行分析，包括预算编制起点的选择，预算差异分析，预算松弛和预算考评，并提出相应的对策及建议。
The paper analyzes the 4 main difficulties of CBM, i. e. , the selection of jumping-off point, difference analysis, slack and evaluation, and puts forward the relevant countermeasures and suggestions.
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