中文摘要：

依据预算结余留用比例，可将预算结余索取权制度安排细分为四种类型。通过实验方法收集数据，统计分析发现：在各种预算索取权安排下，预算责任人都有制造编制松弛的激励；不同预算结余索取权安排下，编制松弛程度无显著差异．但执行松弛程度不同，且预算结余留用比例与执行松弛负相关。上述结果表明：在编制预算的过程中，期望通过预算结余索取权制度安排来抑制松弛是无效的；在预算的执行过程中，合理的预算结余制度安排可以控制松弛的产生，因此，在执行过程中应该通过提高预算结余留用比例控制预算松弛。

英文摘要：

According to the ratio of budgetary surplus for retention,the budget surplus claim arrangement system can be divided into four types.Based on experimental method,the data and statistic analysis show that under all sorts of budget claim arrangements,the person responsible for budget has an incentive to make budgetary planning slack;under different budget surplus claim arrangements,there is no significant difference in the degree of budgetary planning slack but it makes a difference in budgetary enforcement slack.Moreover,the ratio for retention is negatively correlated with budgetary enforcement slack.The above results indicate that,in the process of budgetary planning,it is ineffective to restrict the slack through budgetary surplus claim arrangement;in the process of budgetary enforcement,the slack can be controlled if the budgetary surplus claim arrangement is reasonable.Therefore,the ratio of budgetary surplus for retention should be increased to control the budgetary slack in the process of budgetary enforcement.