A Study On Comprehensive Budget Management Of Scientific Research Institutions

Comprehensive budget management is pre-incident plan and prediction in theprocess of business management as well as the general principles of enterprisemanagement system, and it has become a kind of advanced management method andcontrol mode generally used by modern enterprises. Large and medium domesticenterprises carry out comprehensive budget management system inside the enterprises,taking it as an important means for integrated management system of enterprises,facilitating effective allocation of resources and accomplishing strategic goal ofenterprises; they have gradually explored and established their own comprehensivebudget system, which has played an active role in practice.Based on the theories and the current situation of the development of budgetmanagement, the author found that the scientific research institutions of governmentand universities are relatively backward in terms of budget management. Due to thehistoric government financial management system, the whole process is absent ofstrategy objectives, budget management organization system, control and evaluationsystem, scientific establishment method, etc. Those institutions have to face theproblems caused by uncertain business cycle, technological factors, special pattern ofproject selection and diversity in cost accounting modes.This article put forward a framework design scheme, and made a series expectedforms, the evaluation indexes and the calculation formulas on the quantitativeindicators. The key points in this scheme are as follows: First, set up theorganizational system, the personnel system and the institutional system; Second,establish selection model in accordance with strategic objectives; Third, use themultiple preparation method to calculate the income and expenditure dataquantitatively; Fourth, diversify evaluation indexes for a effective appraisal system inorder to achieve the anticipated goal of comprehensive budget management.