问题详情

Allofthefollowingareadvantagesoftop-downbudgetingasopposedtoparticipatorybudgeting,exceptthatit和参与型预算编制相比，自上而下的编制预算有它的优势。下列哪一项不属于其优势之列？
A.increasescoordinationofdivisionalobjectives.增加各分部之间的目标的协调性
B.reducesthetimerequiredforbudgeting.减少预算编制时间
C.maylimittheacceptanceofproposedgoalsandobjectives.可能限制被提议的目标的接受程度
D.facilitatesimplementationofstrategicplans.战略计划更易贯彻执行

请帮忙给出正确答案和分析，谢谢！