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下列哪一项说明与麦克格里尔的XY理论相符（ ）
A．在X理论中管理者认为下属都是懒的不负责任的很难改变
B．在Y理论中管理者认为下属都是勤劳的积极的并勇于承担责任
C．X管理者趋于严加管理而Y管理者趋于授权
D．以上都是
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