Study On The Budget Management System Of CAAA

In recent years, market competition is increasing; Corporate governance hasbecome more integrated and meticulous. Implementation of a comprehensive budgetmanagement has a significant effect on limited resources for integration; reduce costs,developing of core competitiveness of enterprises. Military research to build the corecompetitiveness of enterprises is inseparable from corporate budget management. Andestablishing a actual military research enterprise comprehensive budget managementsystem is the key to carrying out military research enterprise budget managementwell.But the problem that exists at present is: on the one hand, with the enterprisetransformation and development of military industrial enterprises urgently needs aComprehensive Budget Management System as a process management tool foreffective support; On the other hand, military research enterprise is state-ownedenterprise. The implementation of budget management is facing resistance, and thereare many problems. To eliminate resistance, solve problems and achieve budgetmanagement objectives, the enterprise need to solve the problems. The author is in anunit, The budget management of CAAA has been running for a decade. Thepreliminary framework of the budget management has set up, but lake ofcomprehensive budget management system. Efficient process management failed toplay the role. It is difficult to adapt to the enterprise transformation and fastdevelopment of research institutions. Based on the double need of theory and practice,the breakthrough point of the research is how to build a comprehensive budgetmanagement system in the military academy. This article use the case study method todiscuss the improvement of comprehensive budget management system in CAAA.The study is made from western modern enterprise management concepts, andreference benchmarks of corporate which have success domestic budget managementexperience. The study is expected that military research enterprises use acomprehensive budget management theory in production and management.Comprehensive budget management theory can perform their duties to helpenterprises face the process of rapid development investment pressure, face corporate long-term effectiveness of the conflict, and enhance military research enterprisemanagement level and performance.