Budget management has raised extensive attentions in practice in China. But academic researches on budget management , especially on budget participator’s behavior are relatively lagging behind. In this paper we make some attempts in this field by using experimental research methods. As a result , we find that both information symmetry and truth-inducing compensation scheme have restraining effects on budgetary slack , among which the ef2 fects of the former are especially significant . Moreover , in our experiment we did some comparisons on purpose be2 tween professional accountants from domestic enterprises and college students majoring in accounting. The results show that , in the same experimental context