| Under the market economy condition, the shortage of resources puzzles each enterprise. To use the limited resources reasonably, many enterprises grope for the suitable budget management pattern positively to guarantee the strongpoint. The scientific institutions for military affairs are in the same way.Under the reforming of financial systems since 1997, the budget management system of"the fixed quantity or the directional subsidy, exceeds expenditures does not make up, the surplus holds for use"is carried out by the government. The scientific institutions for military affairs can only obtain a part of financial subsidy every year, and the others must be obtained from the market competition. Although this market is the relative closed, evidently, it will be affected by the macro-economics, such as legal environment, economic environment and social environment and so on. The instabilities in environment will set the scientific institutions for military affairs with financial risk and financial crisis. Obviously, under the new policy and the macro economic environment, the budget management will have a significant impact on the strategic target with the sustainable development healthily.Based on the status of budget drafting and budget executive in the research institute (abbreviated as A), the author had pointed out the prominent questions in the present budget management, and the essential weakness had been discussed. Based on the experience and theory, the author brings forward the refinement of management, consummate of system control, the participation of whole staff and communication of the budget information system. Accordingly, the new methods were also designed and were discussed.In this paper, the investigation above were attempted to consummate the budgetary control system for the implementation of strategic target. Simultaneously, the budget management of scientific institutions for military affairs was hoped to be impelled and improved. |
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