Research On The Comprehensive Budget Management Mode Of China Aerospace Science And Technology Corporation

Nowadays, comprehensive budget management as a modern managementmechanis m has been wildly adopted by a number of large Group Companies. Theimplementation of comprehensive budget management, can effectively improve theinternal management mechanis m, the rational allocation of limited resources and theability of cost control, ultimately to achieve the Group’s overall strategy andenhance overall competitiveness. With the development of market competitionmechanis m in recent years, the Aerospace Technology Group has begun to explore acomprehensive budget management application. Due to the long-term impact ofplanned economy, coupled with political mission of aerospace research units, theAerospace Technology Group is lack of experience to implement a comprehensivebudget management. Besides, many problems are remained to be solved. Therefore,establishing a scientific and effective comp rehensive budget management model forChina’s aerospace industry enterprises has particularly important significance.Based on relevant theory and practical experience of comprehensive budgetmanagement, this paper analyzes the situation and existing problems of overallbudget in the Aerospace Technology Group. This paper has established a newbudget management for enterprises with military missions. Specifically, this paperintroduces the background, purpose and significance of the research, summarizesforeign and domestic research status and fina lly proposes research methods. Then,this paper explains comprehensive budget management theory of Group Companies,including basic characteristics, connotation, theoretical basis and mode. Based ongeneral situation and budget management of the Aerospace Technology Group, thispaper summarizes the problems of implementation and proposes relevant reasons.Finally, this paper designs the organization, specific system, and managementprocess of comprehensive budget management under the guidance of relevantprinciples. We promote a new approach of establishing a comprehensive budgetmanagement model for the Aerospace Technology Group, which can be improvedand perfected constantly in future.