预算控制模式有紧控制和松控制之分。预算紧控制(Tight Budgetary Control)是为员工确定具体的短期(通常是一年)目标,使之工作得更有效率。罗伯特N·安东尼认为,预算紧控制是指管理者的业绩主要根据报告期预算目标的完成程度来评估,它有以下一些特点:一是高层管理者重视,强调预算目标的实现;二是预算期内一般不对预算进行修正;三是关注预算具体项目的细节;四是不允许偏离预算目标;五是高层管理者重视与预算相关事项的交流。预算紧控制是较为传统的预算控制模式,它源于成本管理的标准成本法,以控制 Budget control mode has tight control and loose control points. Tight Budgetary Control is a set of specific short-term (usually one-year) goals for employees to make their work more efficient. Robert N. Anthony believes that tight budget control refers to the performance of managers mainly based on the completion of the budget target reporting period to assess, which has the following characteristics: First, the top management emphasis on the realization of the budget objectives; the second is the budget period Within the general budget does not amend; third is concerned about the specific details of the budget; fourth is not allowed to deviate from the budget target; five is the top management attaches importance to the exchange of matters related to the budget. Budget tight control is a more traditional budget control mode, it comes from the cost management standard cost method to control