Which of the following statement is true？ There may be more than one correct answer.

A、To make sure that a budget program will be successful, top management must be enthusiastic and committed to the budget process

B、To make sure that a budget program will be successful, top management must not use the budget to blame employees when something goes wrong

C、To make sure that a budget program will be successful, budget targets should be challenging but achievable

D、To make sure that a budget program will be successful, top management must look into any differences between actual results and budget, and employees must be blamed when something goes wrong