Comprehensive Budget Management System Design And Application Research Of China Aerospace Science And Technology Corporation

Comprehensive budget management is to group all-round development process of business activities, the entire process, all elements of the implementation of integrated management of large systems. As the group facing the internal and external market environment, management techniques and theories related to the external policy environment changes, a comprehensive budget management group's business scope and content are continually expanding. In this paper, the study concludes that the current overall budget management CASC content system is mainly made of three parts inside and outside the company, but to establish conditions for the lack of external adaptation and does not embody the essence of a comprehensive budget management requirements, but also can not cover Group All management business. Aerospace Science and Technology Group, the contents of a comprehensive budget management system for building enterprise groups should seek to market strategy, organizational mechanisms, internal operational efficiency and financial results in harmony and balance as the goal. Based on the Balanced Scorecard and a series of classic ideas to build a market-budget as a starting point, the Organization's budget, based on the core internal business budget, financial budget for the results of four steps are interlinked and mutually supportive enterprise groups the contents of a comprehensive budget management system . Through a review of overall budget management at home and abroad in this field theory and application of research results, according to the realities of space science and technology group, this study builds a comprehensive budget management model adopted in the budget system, organizational system, institutional system, content research, a comprehensive budget management process and the preparation of the budget assessment and reward design, the budget was adequate for their audit research and statements made by the whole design of the actual situation. Among these the design of this reward-sensitive procedures adopted New Soviet Incentive Model Law on the base model and jointly determine the response model was been studied. In the article, the end of the space 6 through the House of the actual implementation of a comprehensive budget management of the pre-clear and comprehensive management of our entire thinking process, to a certain group of other referential significance. A comprehensive budget management for standards and enhance the Group's overall management of space science and technology has important practical significance, however, how to look at the overall budget management of existing enterprise content systems, enterprise groups, a comprehensive budget management should include what, how to build their management system issues such as is the implementation of a comprehensive budget management group to be addressed important issues. In this paper, based on space science and technology group, based on the actual build a comprehensive financial budget system, using the Balanced Scorecard ideas on enterprise groups, the contents of a comprehensive budget management system, re-designed to further improve the overall budget management model for the enterprise group comprehensive budget management reference.