Research On Overall Budget Management Optimization Of Inner Mongolia Frontier Corps

Under the reform and opening-up policy of our country and with the greatexpansion of our market economy, comprehensive budget management theory has drawnincreasing attention. Comprehensive budget management plays a very important role inmodern enterprise management. It is a tool for reasonable resource allocation, enterprisemanagement and control, as well as the foundation of performance evaluation foremployees. This theory has become so important that no modern enterprise could operatewithout it. The army is also adopting the comprehensive budget management. However,many departments of the army didn t conduct efficiently due to the lack ofcomprehensive budget management theory especially designed for the army. As a result,how to conduct comprehensive budget management theory in the army efficiently hasbecome an urgent problem.The budget is of troops financial management leading, traction with other elementsof troops financial management system, the new period, the further development ofmarket economy, finance deepening reform, scientific development make a spurt ofprogress, the new military reform steadily,modern logistics construction and pushthe whole field of troops finance, there have been many new situations, newproblems. The comprehensive budget management scope, content increased, increasingthe difficulty of. To study and explore the new historical conditions force theimplementation of a comprehensive budget management, to further standardize the orderoffinancial management, give full play to the greatest efficiency in the useoflimited funds, the implementation of strict financial management headquarterspractiseeconomy requirements, is a very important task.This paper briefly introduces the background and significance of this topic, gives asummarized review of the domestic and international research on comprehensive budgetmanagement. By analyzing the current situation of Inner Mongolia Border Corps budgetmanagement, this paper discovers several problems. Then by introducing the concept andsystem of the comprehensive budget management, this paper elaborates and analyzes thewhole process of budget management, including budget plan and utilization, budgetassessment and incentives and informationization of budget management. Finally, thispaper draws the conclusion that the implementation of the comprehensive budget management will improve the efficiency of expenditure, help the implementation of thestrategic objectives, strengthen the mechanism of internal management and control,reduce daily administrative consumption, finally realizes the modern financialmanagement for army to improve battle effectiveness.