财务预算编制过程中,预算委员会以公司的发展战略为目标,以公司的整体利益为出发点,而各责任中心以本部门的利益最大化为目标,目标的不一致造成预算委员会与责任中心、各责任中心之间相互博弈,预算额度的最终确定是博弈的结果。本文中,责任中心为预算的编制部门,预算委员会为预算的审核部门。 In the process of financial budget compilation, the budget committee takes the company’s development strategy as the goal and takes the overall interests of the company as the starting point, and each responsibility center aims at maximizing the benefit of the department. The inconsistent objectives cause the budget committee and responsibility center, each responsibility Center between the mutual game, the final budget line is the result of the game. In this article, the responsibility center is the budgeting department and the budget committee is the budgeting auditing department.