博弈论是研究决策主体的行为发生直接相互作用时的决策,以及这种决策均衡问题的理论,其基本理论出发点就是具有个体理性的经济人追求自身利益的行为。我国从1999年开始推行的支出预算管理改革,其目标是建立与社会主义市场经济相适应的预算管理体制,在这一改革进程中,部门利益有了合法地位,在预算的编制过程中,预算编制部门和审核部门各自追求自 Game theory is the decision-making when the behavior of the decision-making body interacts directly, and the theory of this kind of decision-making equilibrium. The starting point of the basic theory is that the individual with economic reason pursue the self-interest. The goal of our expenditure budget management reform, which was put into effect in 1999, is to establish a budget management system that is compatible with the socialist market economy. In this reform process, the interests of the sector have a legal status. In the process of budget preparation, the budget Compilation department and audit department pursue their own