| ACKNOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5页 |
| 摘要 | 第6-7页 |
| LIST OF ABBREVIATIONS | 第7-19页 |
| 1.Introduction | 第19-24页 |
| 1.1 Research Background | 第19-20页 |
| 1.2 Research Objectives | 第20页 |
| 1.3 Research Significance | 第20-21页 |
| 1.4 Research Methodology and Technical Route | 第21-22页 |
| 1.5 Thesis Structure | 第22-24页 |
| 2. Literature Review | 第24-35页 |
| 2.1 Core Concepts | 第24-30页 |
| 2.1.1 Budget | 第24-25页 |
| 2.1.2 Budgetary Slack | 第25页 |
| 2.1.3 Internal Control | 第25-26页 |
| 2.1.4 Internal Control Environment | 第26-30页 |
| 2.2 Related Theories | 第30-32页 |
| 2.2.1 Principal-Agent Theory | 第30页 |
| 2.2.2 Game Theory | 第30-31页 |
| 2.2.3 Contingency Theory | 第31-32页 |
| 2.3 Research at Home and Abroad | 第32-34页 |
| 2.3.1 Status of Foreign Research | 第32-33页 |
| 2.3.2 Status of Domestic Research | 第33-34页 |
| 2.4 The Contribution of This Study | 第34-35页 |
| 3.Case Description | 第35-50页 |
| 3.1 The Basic Condition of G University | 第35页 |
| 3.2 The Organization Structure of G University | 第35-37页 |
| 3.3 The Current Situation of Budget Management and Internal Control | 第37-47页 |
| 3.3.1 Status of Budget Management | 第37-43页 |
| 3.3.2 Status of Internal Control Environment | 第43-47页 |
| 3.4 The Existing Problems of G University | 第47-50页 |
| 3.4.1 Deviation of Budgeting Compiling from the School Strategy Development Objectives | 第47页 |
| 3.4.2 Exaggerated Expenditure Budget Declaration | 第47-48页 |
| 3.4.3 Not-rigid Budget Execution and Frequent Budget Adjustments and Insufficient Budget Execution | 第48页 |
| 3.4.4 Ambiguous Budget Management Responsibility and Widespread Mutual Deniability Phenomenon | 第48-50页 |
| 4.Case Analysis | 第50-63页 |
| 4.1 The Specific Performance of Budgetary Slack at G University | 第50-55页 |
| 4.1.1 The Performance Based on the Factors of School Development Strategy Environment | 第50-51页 |
| 4.1.2 The Performance Based on the Factors of Organization Structure Environment | 第51-53页 |
| 4.1.3 The Performance Based on the Factors of Management Concept Environment | 第53-54页 |
| 4.1.4 The Performance Based on the Factors of Budget Participant Competency Environment | 第54页 |
| 4.1.5 The Performance Based on the Factors of the Supervisory Environment of School Management Level | 第54-55页 |
| 4.2 The Causes of Budgetary Slack at G University | 第55-63页 |
| 4.2.1 The Causes Analysis of Budgetary Slack Based on the Factors of School Development Strategy Environment | 第56-58页 |
| 4.2.2 The Causes Analysis of Budgetary Slack Based on the Factors of Organization Structure Environment | 第58-60页 |
| 4.2.3 The Causes Analysis of Budgetary Slack Based on the Factors of Management Concept Environment | 第60-61页 |
| 4.2.4 The Causes Analysis of Budgetary Slack Based on the Factors of Budget Participant Competency Environment | 第61页 |
| 4.2.5 The Causes Analysis of Budgetary Slack Based on the Factors of the Supervisory Environment of School Management Level | 第61-63页 |
| 5.Solutions | 第63-75页 |
| 5.1 The General Idea of Solving Budgetary Slack | 第63-64页 |
| 5.2 The Basic Principle of Solving Budgetary Slack | 第64页 |
| 5.3 The Action Plan of Solving Budgetary Slack | 第64-75页 |
| 5.3.1 Establishing a Strategy-oriented Budget Management Model and Optimizing the Development Strategy Environment of the School | 第65-67页 |
| 5.3.2 Improving the Budget Management Organization Structure, Defining the Responsibility Allocation and Optimizing the Organization Environment | 第67-69页 |
| 5.3.3 Promoting the Transformation of Financial Management Concepts, Improving the Sense of Budgetary Control and Optimizing the Management Concept environment | 第69-70页 |
| 5.3.4 Strengthening the Training of Budget Management Knowledge, Expanding the Contents of Budget Information Disclosure and Optimizing the Employee Competency Environment | 第70-71页 |
| 5.3.5 Establishing a Sound Budget Evaluation Mechanism, Optimizing the School Employment Mechanism and Optimizing the Internal Supervision Environment | 第71-75页 |
| 6.Conclusion | 第75-78页 |
| 6.1 Major Finding | 第75-76页 |
| 6.2 Significance for Popularization | 第76页 |
| 6.3 Limitations | 第76页 |
| 6.4 Future Directions for Further Research | 第76-78页 |
| REFERENCE | 第78-81页 |
| APPENDIX: Interview Outline | 第81-82页 |
