Research On Comprehensive Budget Management In War Industry Research Institute

Comprehensive budget management is a modern management mode integrated with systematic, strategic and people-oriented concepts; and it is a system management method and strategy tool which combines institutions, mechanisms and methods, takes full, comprehensive, all-round and whole-process monitoring as the core, and has full control and binding. The comprehensive budget management is a budget management system constituted by a series of budgets, while it is a management mechanism with full control and binding.With the foreign comprehensive budget management theories and methods having been introduced into China, many domestic enterprises actively explore to fully aware of its importance and scientific significance and to make it obtain more and more extensive applications in the enterprises of China. However, the present study of comprehensive budget mainly focuses on the enterprises; experts paid less attention to organizations such as scientific research institutes, especially military and scientific research organizations; therefore, insufficient research results can be used for reference of scientific research institutes in the comprehensive budget management theory and practice. Many military and scientific research institutes cannot properly deal with the comprehensive budget management theory and enterprise application method. This study is precisely to fill that gap, so that domestic military and scientific research institutes can be handy in application of the management tool, namely, comprehensive budget management. All functions of comprehensive budget management are guaranteed by the scientific budget system which is based on organizational hierarchy. There are many differences among the military and scientific research organizations and institutions and the enterprise organizations, such as the budget system, content and method; the military and scientific research institutes cannot directly quote the existing enterprise budget management mode; thus, it is very necessary to specially research the budget management mode. Through the research, the application range can be expanded and the application barrier of scientific research institute can be removed within the functions and framework of comprehensive budget management.This article describes the application of enterprise comprehensive budget management theory in military and scientific research institutes in details as follows:firstly, introducing the development overview and features of military and scientific research institutes; deeply and carefully investigating and analyzing the budget management status of domestic military and scientific research institutes, pointing out the existing problems, and solving the problems by using the comprehensive budget management mode and method; then, taking Research and Design Institute A as example, analyzing the problems existed in budget management by referencing the theory research of comprehensive budget management according to the own characteristics of Research and Design Institute A, and then designing the framework and system of comprehensive budget management. It puts forward that the comprehensive budget management can be performed in scientific research institutes, although some difficulties need to be solved in the specific implementation process. This study has important practical significance in enhancing the budget management of military and scientific research institutes and improving the financial management level.Via the analysis of related theories of comprehensive budget management, measures and proposals for establishing comprehensive budget management mode of military and scientific research institutes are put forward aiming at the problems existed in the budget management of military and scientific research institutions, so as to provide useful exploration for establishing comprehensive budget management and explore new ideals of comprehensive budget management via application and research in the scientific research institutions. The main contributions are as follows:(1) establishing the framework and system of comprehensive budget management of military and scientific research institutes by fully combining the characteristics thereof; (2) designing the target and process of comprehensive budget management aiming at the characteristics thereof; (3) completely establishing the budget implementation, monitoring and evaluation system for Research and Design Institute A to perform the comprehensive budget management.