The Study On Application Of Comprehensive Budget Management In The Project Of Scientific Research Institute

Comprehensive budget management is a mode of modern management which concludes the idea of systematization with strategy and humanity. It allocates and controls varied financial or non-financial sources of organization interior, as well as organizes and coordinates its production and operation. It is a management tool for reaching the fixed goals. Comprehensive budget management a budget management comprised of a series of budgets, which is integrated and comprehensive. It is a management system with constraint force.With the worldwide booming technology and increasing international science and technology competition, science and technology activities has been put more and more emphasis by many governments. With the widening scope, increasing content and wider margin of investment of science and technology activities, research project expenditure of scientific research institute has become a vital constitute of the state financial expenditure.However, the comprehensive budget management system we brought in focuses mainly on enterprise rather than state-owned companies, and this system barely applied to scientific research institute. Therefore, efficient management of research projects of scientific research institute becomes a blind zone at home. If comprehensive budget theory could be applied to management of research projects, efficiency of the use of national financial expenditure would be higher and risks could be avoided. This text would introduce comprehensive budget management first and pose the existed problems through thorough and meticulous investigation and survey of the current budget management of both inside and abroad, as well as put forward a solution by using the mode of comprehensive budget management.And then the text would design framework and system of comprehensive budget management by drawing on experience of the theoretical study of comprehensive budget management through the example of research institutes. Finally, it will reiterate the opinion that there are still some difficulties in the specific implementation process though comprehensive budget management could be applied to research projects of scientific and research institute. Studies of this text has important and realistic meaning on reinforcing the work of budget management of scientific and research institute and strengthening the expenditure management level of research projects.