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Discussion On X Military Research Institutions Within The Control Of A Number Of Issues

Posted on:2015-08-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y N QiFull Text:PDF
GTID:2309330470462107Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the gradual deepening of China’s reform of public institutions, and military research institutions to get rid of a planned economy is also facing operational mode, using its proprietary research and technology, changing the business model to the market.Requirements military institutions must improve their internal control system, establish and improve accounting systems, cost efficiency, improve management and operational level, will own technical superiority into productivity, full participation in the organization, coordination of various departments to actively participate to this objective to the development of enterprises and competition. As more and more involved in the effective control of the national economy and security in the use of funds, directly affect the sustainable development of military research institutions. Due to the impact of long-term planning business model, long-term lack of competitive pressures, internal control and budget management do not pay attention, so that the internal control system is not perfect, budget management did not really play a plan of action to control the cost of imputation is unreasonable, operating costs is too large, internal control is not perfect, hindered the healthy development of enterprises. Firstly, the need for full implementation of the internal control and budget management mechanism from the analysis of military research institutions where to start, the overall budget management and internal control system combining organic, through the introduction, case studies, elaborate countermeasures to improve the overall budget contact management and internal control system, and a comprehensive budget management position and role in the construction of the internal control system. And cited a variety of real practical examples to discuss how many angles through a comprehensive budget management to improve the internal control system of enterprises, draw a comprehensive budget management as a management control method effectively, can be very intuitive hair reflected the internal control system Construction of the shortcomings and deficiencies, which alert companies to identify problems early, identify solutions, improve the internal system. So that the overall budget management can better solve internal control issues.Even if the overall budget management can contribute to the effective implementation of internal controls; internal controls and risk management of the overall budget and the implementation of effective control of the key points to ensure the quality of the overall budget management. Finally concluded, military institutions must be strengthened in the management of internal controls, establish a sound internal control system, improve the financial information environment, play a role in the overall budget management mechanism to prevent the risk of business operations, military research institutions in order to ensure sustainable Conclusion development.
Keywords/Search Tags:Comprehensive budget management, Internal Control, Military research institutions
PDF Full Text Request
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