Research Of Comprehensive Budget Management In D State-owned Military Industry Group

As a giant state-owned enterprise,State-owned military industry is on the pivotal position in the national economy.With the economic system reform in depth,military groups face the challenges of market-oriented increase.In 2002,China's Ministry of Finance issued a comprehensive budget management guidance,and China's state-owned enterprises began to carry out a comprehensive budget management.But only a small number of state-owned enterprises established a more effective comprehensive budget management system in practice.Most of they are only in the form of management of state-owned enterprises.The central economic work conference at the end of 2015 put forward the goal of structural reform on the supply side.For the military industry,the main task of the supply side reform,both is the main problem facing the military industry in the supply side,and is also the main contradiction of the military group under the development of the market economy.As an effective tool for internal self-management,Comprehensive budget management could provide side-by-side adjustment method for the military companies.This article is based on D State-owned military industry group,for example,from its budget management system,the main framework,preparation methods,implementation monitoring,assessment and evaluation aspects of the D Group's current comprehensive budget management system.Through the analysis of the problems existing in the current budget management of the Group and its causes,the paper puts forward some solutions and concrete measures on the existing problems of the comprehensive budget management of the state-owned military industry.This will help the state-owned military group to achieve the purpose of comprehensive budget management,to promote internal management optimization,so as to help military groups in the market to obtain sustained competitive advantage.