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 .
利润观预算