Study On Comprehensive Budget Management In Scientific Research Institutions

Long-term since, scientific research institutions are implementing the budget, final accounts system. The budget is based on scientific research and development plans and tasks for scientific research units, is raising, distribution, use, control of funds basis, but also the completion of various tasks, an important guarantee to achieve business plan. However, due to the leadership of the less attention, lack of management, lack of effective internal and external supervision mechanism, causes the budget management in scientific research institutions to become a mere formality, deal with the matter. The lack of budget management system, backward, outdated concepts, so that in the budgeting process is random, the preparation of a budget is relatively rough, poor feasibility; budget execution process is the lack of supervision, budget, waste of resources have occurred from time to time. With the development of economy, scientific research institutions of the uncertain factors increase, capital source channel diversification, this extensive mode of budget management has become increasingly unsuited to the needs of the new situation. In recent years, countries gradually strengthen the scientific research institution’s management, especially through vigorously publicizing and specific requirements, and constantly promote the application of overall budget management in scientific research institutions. So, with the changes of current situation, improve budget management of scientific research institutions, the implementation of a comprehensive budget management, is the priority among priorities of the current work.Comprehensive budget management is a set of mechanism, system, method in one of the modern management pattern, it fully embodies the concept of strategic, systematic and humanism. It is a comprehensive, full, all-round, the whole process control is the core of modern enterprise management method, binding and control force is very strong. Using the comprehensive budget management, all kinds of resource allocation within the enterprise can reasonably, including financial and non-financial resources, to effectively organize and coordinate internal production and business activities, to promote the completion of enterprise production and management objectives. Comprehensive budget management as an advanced management method, not only for the enterprise, also can be used for scientific research institutions, it promotes the reasonable co-ordination of resources in scientific research institutions, can play a role to promote scientific career development.This paper is divided into six chapters:The first chapter illustrates the research background, research significance, research methods and the contributions and shortcomings.The second chapter introduces the present research status on the comprehensive budget management.The third chapter introduces the overall budget management theory.The fourth chapter analyzes the current status and the scientific research institutions to carry out the overall budget management the necessity and the feasibility in detail.In the fifth chapter, the H Research Institute as an example, discussed in detail how the scientific research institutions to carry out the overall budget management.The sixth chapter of conclusion and ProspectBased on the theory of the comprehensive budget management of scientific research institutions, aiming at the existing problems of budget management, in order to H Research Institute as an example, presents the comprehensive budget management in scientific research institutions to implement the specific measures and suggestions, hoping to scientific research institution budget has certain reference function, improve the scientific research institutions of the budget management level.