Research On The Comprehensive Budget Management Of R Institutions Based On The Balanced Score Card

With the development of our social economy,the traditional comprehensive budget management can not adapt to the modern enterprise management system,more and more enterprises and enterprises will be the introduction of Balanced Scorecard to the enterprise management system,received good results.Due to the particularity of the administrative institutions,the balanced scorecard has not been introduced into the management system of administrative institutions.With the development of society and the transformation of the functions of the administrative institutions of administrative institutions,the limitations of the existing budget management in its internal management has emerged,its public function service and social management can not be brought into full use of.In this paper,empirical research and literature research methods to R institutions as the object of study,and study its application based on the balanced scorecard of necessity and feasibility of the comprehensive budget management system.Through the analysis of the management process and content of the previous budget and final accounts,the problems in the process of running the traditional comprehensive budget management system were found and the Balanced Scorecard was used as a tool to improve the traditional budget management,the new budget management system design content from a strategic point of view,more in line with the strategic requirements of the budget,and more practical.This paper focuses on solving the problems of the R institution's existence of the budget and the strategic objectives,uneven distribution of funds,budget and final accounts there is a big difference between the unit budget and year-end assessment is not strong and so on.Through the establishment of a comprehensive budget management system based on the Balanced Scorecard,from the strategic objectives to the budget management system design and application of the system made recommendations to R institution's budget management has been improved.In this paper,we try to extend the R unit comprehensive budget management system based on the Balanced Scorecard to the whole system.