Study On The Strategy-oriented Budget Management System Of H Institute

In order to carry out enterprise management more efficiently and scientifically,budget management and related theories have been popularized and improved in the process of practice.Gradually,budget management is advocated as an effective and systematic controlling measure to link and integrate enterprise resources and enhance the execution of internal control in the process of implementing strategic goals especially.Up to now,budget management has become one of the standard systems for domestic and foreign companies to achieve internal management control,and it is no exception for scientific research institutions that have devoted to scientific research and innovation.With the increasing focus on the development and the international competition of science and technology on a global scale,China has also provided continuous investment and all-around support for scientific research projects,thus giving scientific research institutions a unique scale of scientific research funding.On the other hand,how to standardize and guide the implementation of funds to develop and promote scientific research and innovation is also the key issue that needs to be urgently considered and discussed in depth.While the government continues to strengthen the audit and supervision of funds with various policies and implement financial funds to maximize efficiency,it is also the trend for scientific research institutions to establish and improve a budget management system that is consistent with their own strategy development urgently.In view of the summary of the system and practice of budget management and strategic theory at home and abroad,the full text first elaborates the research background and research significance of this article,followed by the research status and literature review of budget management and strategic management at home and abroad,and clarifies the research ideas,content,methods and innovations of the full text.This is followed by an introduction to the relevant concepts,process characteristics and basic theories of budget management and strategic management in this article,which lays the theoretical foundation for the construction of a scientific budget management based on strategic orientation for institutions.At the same time,as the case analysis object,the paper analyzes current budget management implementation and problems of H Research Institute,such as insufficient correlation between strategic goals and budget goals,insufficient participation of all employees,unreasonable budget organization structure,imperfect monitoring and evaluation links and the degree of management information needs to be optimized,etc.,put forward a feasible optimization and improvement plan,that is,determine the overall budget target based on the strategic development of H Research Institute,and use the balanced scorecard as a common tool for strategic management,refine the budget indicators and use them as the effectiveness evaluation indicators of the whole process of budget management,give a new framework to the overall budget management system of H Research Institute,and give guarantees that the system can achieve scientific operation.At the end of the full text,a summary and outlook are made for the entire content,with a view to injecting new thinking power into the strategic-oriented budget management system in this industry.