Aerospace CK Institute Of Comprehensive Budget Management System Research

Comprehensive budget management is an important tool of enterprise management and control. Through budget drafting, execution, assessment and incention to enhance enterprise management and operating efficiency, and reach the objective of value optimization. By using the approach of comprehensive generalization, comparative analysis, investigation, etc., this paper analyzes macro-background and industrial background of Aerospace CK Institute, and brings forward the necessity and significance of building a comprehensive budget management system. It first summarizes theory of comprehensive budget management and internal control, by using budget management experience of institutes home and abroad for reference, the current status of budget management in Aerospace CK Institute is analyzed. After researching on weak points, construction scheme of comprehensive budget management system is established. According to the requirement of "key breakthrough, continuous improvement and gradual execution", implementation procedures are constituted, so as to direct institute's strategic target. Also, guarantee measures are proposed, which aims at strengthening executive force and designing a standard system suitable for Aerospace institute. Having found out critical control point, quantitative evaluation standard can be put forward and budget management efficiency will be eventually improved.The concept of "pay attention to scientific research and production and despise management" exists in current budget management of Aerospace CK Institute, which results in the disjunction between execution and assessment, strategic planning and SASAC (State-owned Assets Supervision and Administration Commission) budget, and lacks actual effect. Through analyze, causes are found to be increased budget drafting difficulties due to multi-variety but small batch, frequent changes of budget, as well as the particularity of financial management. After analyzing current status of budget management in Aerospace CK Institute, this paper discusses improvement advantages and specific measures, which includes the improvement of general concept, system component and system flow, aiming at designing a standard comprehensive budget management system suitable for Aerospace institute.