Research On Comprehensive Budget Management Problems And Countermeasures Of H Research Institute

Along with the science and technology in the worldwide rapid development and between countries in the field of science and technology,the increasingly fierce competition,governments the importance of scientific and technological activities of greatly improved,has continued to increase investment in state funding in the field of scientific research,science and technology expenditures in the national fiscal expenditure proportion increased year by year.In 2007,the State Council after consideration of issued the Interim Measures for the financial budget management of central enterprises,provides research work implementation project total cost accounting,the full budget and process control and organic combination of the above-mentioned management models,special funds for scientific research management model to improve the scientific.Along with the continuous deepening of the reform of the financial budget system in our country and the institutional reform,scientific research institutions in the past extensive management mode of the funds has been difficult to adapt to the development situation,to establish a set of scientific and reasonable research unit budget management model has become a research machine structure need to be solved at the moment.Comprehensive budget belongs to a kind of modern management mode,and proposed people oriented,strategic,overall,comprehensive and system of modern enterprise management method in the mechanism,the system and the specific aspects of the operation,have a strong binding and control force of the enterprise or organization,plays a very important role.Through access to the existing research data can be found,most of the previous studies focused on the application of enterprise comprehensive budget management,there is little involved in the business unit.A few existing theoretical research results,although the cover many aspects of the comprehensive budget management,but most are still in theoretical research on comprehensive budget management based,the object of study is also less involved in scientific research units,to specific scientific research units and the application of comprehensive budget management as a case for research is even more scarce.In this paper,the comprehensive budget management theory,and combined with the H Institute of specific and comprehensive budget management implementation situation to carry on the case analysis,focusing on the practice on in the implementation of a comprehensive budget management system ofscientific research institutions,has certain theoretical and realistic significance.Firstly,the background and significance of the research are elaborated,clear the feasibility of this paper and the necessity,reviewed the current status of research on this problem from three aspects of comprehensive budget management,budget management,scientific research institutions and institutions of scientific research institutions;the theory of comprehensive budget management briefly,including the comprehensive budget management connotation,particularity of comprehensive budget management in scientific research institutions,the process of comprehensive budget management research and development institutions in China,the scientific research institutions in the comprehensive budget management business budget,financial budget,capital expenditure budget content and follow the theory of agency theory,contingency theory and control;third,analysis of the H Research Institute of comprehensive budget management particularity,the general idea,the implementation of the principles,content management etc.The actual situation,pointed out that the comprehensive budget management of H Institute of consciousness is weak,the lack of scientific and reasonable budget,comprehensive budget consideration is not comprehensive,lack of budget execution,ignoring the overall results of the implementation of the budget problems;fourth,combined with the specific problems of comprehensive budget management in H Institute,analyses the cause of the problem is the lack of comprehensive budget management atmosphere,budget management organization is not perfect,budgeting method behind the lack of budget supervision,lack of assessment and management mechanism;finally,using the related theory of comprehensive budget management,the reasons for the comprehensive budget management of H Institute existing problems,put forward a comprehensive budget management atmosphere,strengthen the overall budget strategic guidance,the scientific establishment of the overall budget,improve budget execution,the establishment of a comprehensive budget early warning mechanism,health Comprehensive budget evaluation mechanism and other measures.