Total Budget Management In Scientific Research Institution Which Based On The Strategic Orientation

Scientific research institution’s budget is drew up on the base of the plan and the task of the company’s development. It not only can ensure the company to complete the task and plan successfully, but also can consist of the basis of controlling, using, distributing and collecting money. However, for lacking of supervision system, and performance evaluation system, and backward in the conception of management, mechanism, method and tools. Scientific research institution’s budget often becomes a mere formality, therefore, how to adapt to the complex economic environment, and do well in the work of comprehensive budget management in scientific research institutions, and guide our research and production to create more value and reducing cost,is very critical.As an effective management tool, comprehensive budget management plays an important role. In the modern enterprises. It integrates information, fund, business and human resource to realize optimizing of resource allocation,implementing the strategic target, controlling inner risk, improving the operating conditions and increasing the value of the company. However, only a few of the companies which hav out any substantial effect.In the new economic environment of economic globalization, strategic position seems especially important. The comprehensive budget management can effectively integrate strategic planning program, implementation of the strategic man agement and comprehensive budget procedures to connect strategy with budget. This paper uses the method of literature research, case analysis and normative research. Firstly, it analyzes comprehensive budget management by using ontological theory, and then it explores how scientific research institutions construct the comprehensive budget management system based on the enterprise’s strategic target. Thirdly, by introducing the BAM research institute which belongs to the military industry,and analyzing it’s the existing problems, we try to amend and modify current situation by using the comprehensive budget management system. Construct circulation system, contents and methods of comprehensive budget management system. Finally, constructing a system which concludes circulation, contents and methods, organization controlling and performance appraisal to provide a new idea for our scientific research institutes and realize the integration of research budget and strategy.