Research On Comprehensive Budget Management In Military Research Institutes

Military research institutes are a kind of special institutions established by China to guarantee the modernization of military equipment.They have played a huge role in improving the level of equipment construction and leading the innovation and development of disciplines,and made outstanding contributions to China's national defense construction and national economic construction.According to the relevant requirements of the state for “bigger and stronger” state-owned enterprises and military industrial units,military research institutes need to make full use of military-civilian technology transformation,implement diversified development strategies,and do market-oriented on the basis of ensuring the original national scientific research tasks.The preparation of the enterprise operation.Comprehensive budget management is a modern management tool that realizes the strategic goals of the enterprise.Through the rational decomposition of the strategic goals of the enterprise,it plans to plan the business operations of the enterprise,exerts the synergy effect of all employees,fully allocates the enterprise resources,and realizes the path to complete the strategic goals.Full process control and assurance.This paper uses theoretical research,comparative analysis and case-based research methods to conduct comprehensive theoretical research on the basis of in-depth study of comprehensive budget literature and research results,and lay a theoretical foundation for the research of the thesis;From the historical evolution to the status quo of development,the management characteristics of military research institutes are compared and analyzed based on enterprises;the Z research institute is taken as a case to sort out the overall management status of Z research institute,combined with the comprehensive budget theory and the actual situation of the institute,summarizing and analyzing the implementation.The problems and causes in the process,and proposed the Z-integrated budget management optimization recommendations.The main conclusions of this paper are as follows:(1)Based on the comprehensive budget theory basis and related literature research.The emergence and development of comprehensive budget management is based on the scale and specialization of business operations.It is a response to the theory of principal-agent,transaction cost,strategic management,etc.Military research institutes should use comprehensive budget management to enhance strategic transformation and management level..(2)Taking the Z-instance comprehensive budget management application case analysis as the core.Starting from the comprehensive budget system research,we identify the problems in the whole process of implementing the comprehensive budget management of the Z Institute,and analyze the causes of the problems in light of the actual situation of the Z Institute.(3)Guided by the Z-integrated budget management optimization proposal.According to the problems discovered in the application process,combined with the previous theoretical research,it puts forward reasonable and feasible suggestions,and proposes divergence to improve the overall budget management efficiency of military research institutes.Although this paper only analyzes the case of Z Institute,it combines the analysis of the characteristics of military research institutes,and the conclusions of the paper provide experience for military industry research institutes to implement and improve overall budget management.