中文摘要：

从组织理论的视角对预算松弛进行探讨,认为组织的非理性为预算松弛提供了生存的土壤,预算松弛的本质是预算执行者主观意识外化的体现.通过对预算目标形成过程的动态博弈分析,发现预算松弛是由于信息不对称,预算执行者在目标强调、环境不确定性、棘轮效应等因素的刺激下,为追求额外收益隐藏私有信息而造成的,进而提出了治理预算松弛的4种措施.

英文摘要：

The budget slack was dzscussed trom the perspective ot orgamzatmn meory, lhe necessary condition was provided for budget slack by organization irrationality, and the nature of budget slack was externalization of subjective consciousness of budget executor. Through the inference analysis on formation process of budget target, it was found that with information asymmetry, the budget slack was caused due to the fact that private information was hidden by budget executors for the pursuit of additional revenue, which was stimulated by goal-oriented, environmental uncertainties and ratchet effect. And four measures were proposed to govern budget slack.