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全面预算管理是一种卓有成效的战略管理工具,不论在我国的企业还是事业单位中,都得到了广泛的运用并取得了较好的效果。全面预算管理也是军工科研事业单位财务管理的重要手段,军工科研事业单位通过全面预算管理进一步提高资金使用效益,优化绩效考评机制,实现有效的财务监督与控制,从而全面提高军工科研事业单位的综合管理水平,促进科技事业的发展。笔者基于军工科研事业单位背景下,剖析军工科研事业单位的特点以及管理中存在的问题,针对军工科研事业单位实行全面预算管理优化财务管理制度等方面提出了相应的解决措施,对军工科研事业单位完善全面预算管理具有一定的借鉴作用。
Total budget management is an effective strategic management tool. It has been widely used and has achieved good results in both enterprises and institutions in our country. Overall budget management is also an important means of financial management of military scientific research institutions. Military scientific research institutions further improve capital utilization efficiency through comprehensive budget management, optimize performance evaluation mechanism, and achieve effective financial supervision and control so as to comprehensively improve the comprehensiveness of military scientific research institutions Management level, and promote the development of science and technology. Based on the background of military scientific research institutions, the author analyzes the characteristics of military scientific research institutions as well as the problems in management, and puts forward corresponding solutions to the problems that military scientific research institutions implement comprehensive budget management and optimize financial management system, Improve the overall budget management has a certain reference.