The Comprehensive Budget Management Research Of The H Institute

H institute is one of the important military industry institutes in our country.With the continuous development of society,national defense science and technology in China has made remarkable achievements,and gradually formed the defense industry system of Chinese characteristics under the joint efforts of several generations.As an institute,undertaking scientific research tasks,the H institute complies with the social reform development and achieves the transformation from the planned economy system to market economic system.The work efficiency,management level and product quality has been effectively improved.However,along with the reform of the management system of military scientific institutes and broadening operation range,the new challenges and requirements of internal management are put forward.On the one hand,it requires the combination of financial funds and self-funded to prepare the cash flow budget.On the other hand,it also needs to combine the current market to prepare the operation budget.As an important measure of internal management,the domestic and foreign practices proved that the comprehensive budget management has a unique advantage in mastering the use of financial funds,and guiding the flow of self-funded,preventing misappropriation and illegal all financial funds,etc.Through case study method,the paper states the operation,the management and the financial accounting of the H institute,analyzes the advantage and disadvantage of budget management and the problems in budget management,to tries to improve the budget management mode,which meets both market-based competition and the planned stronger model of government funds management.It can improve the management efficiency of the H institute,and provide reference for other similar military scientific institutes.The thesis is divided into five chapters.The first chapter is the introduction.It mainly elaborated the research background and the research significance of this paper.Through literature retrieval and a comprehensive summary of the literatures about budget research results and research status,the article points out the innovation and deficiencies.The second chapter is the basic theory overview of comprehensive budget.It states the main concept,comprehensive budget compilation method,as well as the overall budget management.It provides the theoretical foundation for further research of comprehensive budget management system.The third chapter introduces the basic situation of the H institute from the operation,the management and the financial accounting.further discusses the budget management situation of the H institute.It puts forward the advantages of the overall economic operation and the use of funds in current budget model.At the same time.it analyzes the disadvantages from the comprehensive budget management awareness,the budget information transmission channels and the comprehensive budget analysis and assessment system,etc.The forth chapter is the key part of the paper.It focuses on the improvement of the design idea,the goal orientation,the implementation steps and the specific methods in budget operation.The fifth chapter is the conclusion of the paper.On the basis of summarizing the conclusion of the paper,it proposes the later research content and the direction.