Study On The Comprehensive Budget Management Of Heyuan A Institute Of Agricultural Science And Technology

Comprehensive budget management is recognized as a way to help companies achieve strategic goals and tools.Enterprise success stories give us the inspiration is: as long as the full consideration of the particularity of agricultural research institutes,and pay attention to the specific operational processes and agricultural research unit business characteristics of the combination of comprehensive budget management theory can be applied in agricultural research institutes stand up.Agricultural scientific research institutions committed to the national agricultural science research,the development of agricultural economy has a crucial impact,with the financial management system changes,agricultural research institutes,a major change in the management environment,how to introduce a comprehensive budget management approach Agricultural scientific research institutions,to improve the use of budget funds,research funds,to promote the realization of strategic objectives of the unit,to the agricultural scientific research institutions budget management put forward new issues.On the basis of literature review,the paper illustrates the characteristics and functions of comprehensive budget management,and then summarizes the characteristics of the comprehensive budget management of scientific research institutions and agricultural science and Technology Research Institute.Through the field investigation,it takes the A Institute of agricultural science and technology in Heyuan as an example.The development status of the overall organization and the basic practice and effectiveness of the comprehensive budget management are also pointed out.There are some problems in the process of implementing the comprehensive budget management,such as the deviation of the management effect,the insufficient execution and feedback,the poor scientific and rational budgeting,the lack of comprehensive consideration,and the lack of supervision and assessment.And through the in-depth analysis,the reasons for the problem are found out in the comprehensive budget management of the scientific research institutions,and the target design does not reflect the requirements of the units.There is a lack of scientific process and method,incomplete function setting and the lack of organization and culture of all members.Then it puts forward the strategy of strengthening the comprehensive budget management of agricultural science and Technology Research Institute,which will improve the budgetary management of agricultural scientific research institutes,improve the budget management system of scientific research institutions,improve the management level and economic benefit of scientific research institutions,and promote the healthy development of agricultural scientific research institutes.In order to provide better service for Rural Revitalization Strategy,it has positive significance.