Study On The Comprehensive Budget Management Of Scientific Research Institution

In recent years,China has adopted this series of reform measures to improve the effective use of financial capital,and the external environment of scientific research institutions has undergone great changes.In order to adapt to the change of the external environment and its own development,the research institution industry gradually introduces the comprehensive budget management.As an effective means to strengthen internal control and management,comprehensive budget management plays an increasingly important role in the management of scientific research funds.As a scientific research institution,Z units belonging to a group company,by a corporation and a dual leadership academy of sciences,adopts three-level management and secondary comprehensive budget accounting,to scientific research project for the budget unit,a surely with closing.This article in the administrative institutions internal control standard(try out)"under the guidance of using the method of literature analysis,data analysis,analyzes the present situation of Z unit comprehensive budget management,found the problems,reasons for the problems,and puts forward the relevant policy recommendations,to perfect the Z unit comprehensive budget level,improve the ability of operations.Based on discover problems,analyze and solve problems,this paper introduced the research background and research significance,has carried on the literature review,this procession of research methods and research ideas introduced the basic theory basis;Secondly,the present situation of the comprehensive budget of Z unit is introduced,and the existing problems are analyzed.For example,the staff's comprehensive budget consciousness is weak.The preparation method is less scientific;In the implementation link,relevant policies have not landed;There is no evaluation of the implementation results.Thirdly,the causes of existing problems are analyzed,including unreasonable and imperfect budget organization,unclear boundaries of comprehensive budget management,lack of evaluation supervision mechanism,etc.Finally,combined with the Z units existing problems and their causes,this paper puts forward a series of related policy Suggestions to improve the level of comprehensive budget,strengthen the comprehensive budget consciousness,improve the awareness of management,strengthen staff training;Improving the budgeting method,clarifying the responsibilities of management and clarifying the responsibilities of each department and post;Establishing precaution system of comprehensive budget management and assessment mechanism,strengthen the scientific research project budget dynamic management system,to ensure the flexibility of the comprehensive budget management,perfecting the evaluation standard of comprehensive budget management,comprehensive budget supervision mechanism of rewards and punishments;Set up a reasonable budget control process,mainly reconstruction budget editor link,the link budget,budget adjustment link,spending on final accounts link,link budget evaluation of business process,improve the quality of the comprehensive budget management.This paper is divided into six chapters:The first chapter elaborates the research background,research significance,research method,contribution and deficiency.The research status of comprehensive budget management at home and abroad is summarized.The second chapter introduces the theory of comprehensive budget management.The third chapter introduces the current situation of total budget management of Z unit.The fourth chapter analyzes the problems existing in the overall budget management of Z unit.analyzes the reasons for the existence of comprehensive budget managementChapter 5 puts forward relevant policy Suggestions.Chapter 6 research conclusion and prospect.