Research On Budget Management System Of Military Industrial Research Institutes

As society progresses, rapid economic development, China's national defense construction has undergone tremendous changes, gradual modernization. Commitment to the enterprise of national defense, military industrial research institutes play an important role. As society changes, through their experience from a planned economy to a market economy in the process, its business model compared with the past also been very different. Budget management as an important part of business management, along with changes in the transformation of research institutes have also changed. Planned economy, the financial allocation of the military industrial research institutes main source of income, they have not established the system of budget management, only to remain in the balanced budget management phase, more the task of implementing the government budget. However, with the deepening of reform, and military research institutes facing the external environment has undergone tremendous changes, which the budget management of the new requirements. Specifically as follows:Apart from military and scientific research institutes in the planning. Budget, but also end to adapt to the market demand, the preparation of operating budgets. At the same time cash flow management needs of the budget has also greatly improved, these factors constitute a military research institutes in the budget under the current system of complex systems. However, as the military budget to manage different research institutes, and many research institutes do not sound budget management system, which requires us to explore a methodology that can meet the planned budget needs a strong government, but also meet the competing demands of the market-based budget management in order to overcome these units are facing the management of reform and development bottlenecks.In this paper, the current characteristics of military research institutes to analyze the historical background, organizational management, financial management features such as comparison with the business end with examples, is proposed for the current military budget for the actual management of research institutions system, the system consists mainly of a comprehensive budget, capital budget, special budgets of three parts, three parts by the combination of organic, making budget management in the military research institutes in a particular group gradually improved and more diversified operations of modern mode.