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本文从预算松弛的定义论述了预算松弛主要所涉及的相关理论，包括：委托代理理论、博弈理论、行为科学理论等，由于以一定的理论为基础来研究预算管理，所以这种研究具有系统性，并且能够站在较高层次，将预算管理置于一个更大的系统中分析和考察，避免了就预算论预算的窘境，．
预算松弛相关理论综述及启示
【摘 要】
：
本文从预算松弛的定义论述了预算松弛主要所涉及的相关理论，包括：委托代理理论、博弈理论、行为科学理论等，由于以一定的理论为基础来研究预算管理，所以这种研究具有系统性，并且能
【机 构】
：
广州花都宝井汽车钢材部件有限公司
【出 处】
：
行政事业资产与财务
【发表日期】
：
2017年14期
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