Furthermore, as an internal fiduciary duty, budgeting can effectively resolve the conflict of interests between the client and the agent due to the separation of the owner and the management in the corporation.

• 同时,预算管理作为企业内部的一种契约机制,还能有效地解决由于所有权与控制权分离所引起的委托人与代理人之间的利益冲突。