The Application Research Of Comprehensive Budget Management In Research Institutes

The comprehensive budget management(CBM) is a modern management model,which is systematic,strategic,and people-oriented.CBM is also a systematic tool with overall and whole process supervision as its core feature.CBM is consisted of a series of budget which composes full scale controlling power.With the introduction of overseas CBM's theory and methods,many Chinese companies have realized its importance and scientific feature,and increasingly applied it into business practices.However,the research on CBM is seldom applied into administrative units,let alone the scientific research institutes.Therefore,this thesis is aimed to provide detailed analysis on the application of CBM on scientific research institute,based on the theories that are built on business sectors.This thesis begins with the introduction of CBM theory,followed by the in-depth analysis on budget management of domestic scientific research institute.Then the thesis presents problems that found and provide solutions based on CBM.Furthermore,the thesis presents A institute as an example to design CBM outline and system.In the end, the thesis re-emphasizes that it is feasible to execute CBM in scientific research institute with foreseeable difficulties to handle.This thesis composes important meaning to scientific research institute on how to strengthen the budget management and improve financial management capabilities.