CET军工科研单位全面预算管理研究
摘要
全面预算管理作为管理会计的重要组成部分,是实质上的管理控制系统,是一种内部管理控制的方法,它通过预算编制、预算执行、预算调控、预算考评等有机环节动态地发挥着作用,是内部控制系统的核心。在我国很多企业已经实行全面预算管理,在军工科研单位尚没有形成一种氛围。我国经济体制和科技体制改革的深化带动了国防科技工业运行机制改革不断向纵深发展,军品供求由原先的指令性计划关系向实行国家军事订货制度转变,军工科研单位由最初的事业单位性质向事业单位和企业单位的经济混合体转变。在这种背景下,军工科研单位面临了越来越激烈的竞争环境,追求的目标也由完成工作、成果获奖转换为以获取最大利润为目标。为了适应这些转变,提升竞争能力,军工科研单位开始寻求各种各样的管理方法来加强内部管理。军工科研单位引入全面预算管理,是管理方法、管理思想、原则及基本理念的根本转变。
引入全面预算管理能够有力的促进了军工科研单位为追求自身长远目标的实现,通过开展全面预算管理工作,规范了科研生产经营活动的行为,实现了组织结构和业务流程再造与整和,使资源配置更加科学、更加合理。实现了科研生产经营活动中现金流、信息流、实物流的同步控制,促进了管理重心的前移,使军工科研单位的经营决策和管理更加系统、更加科学、更加有效,促进了整体管理水平的提升。
本文着重阐述了研究军工科研单位全面预算管理的背景、意义及特殊性,介绍了军工科研单位推行全面预算管理过程中存在的问题,回顾了CET军工科研单位全面预算管理具体做法,提出了全面预算管理应采取的对策及建议,力图寻找一种实现军工科研单位资源优化合理配置,提高单位经济效益的先进而科学的全面预算管理方法,为科研单位如何做好全面预算管理提供参考。
Comprehensive budget management as an important component of management accounting part of the essence of management control system, is an internal management control methods, it adopted the budget preparation, budget implementation, budget control, evaluation, etc. integral part of the budget to play a dynamic role, is the core of the internal control system. Many enterprises in China has been implementing a comprehensive budget management, and scientific research institute in the military have not formed an atmosphere. China's economic system and the restructuring of the science and technology for national defense science and technology industry led the reform of operational mechanism to constantly develop in depth, the military supply relationship from the original plan to implement mandatory national military purchase system changes, and military research institute from the initial nature of the public institution to the cause enterprises and units of mixed economic change. Against this background, military and scientific research institute faced increasingly intense competitive environment, the goal is to complete its work by the results for the winning conversion to obtain maximum profits for the goal. In order to adapt to these changes, the ability to enhance its competitiveness, and military research institute began to seek a wide range of management methods to strengthen internal management. Military research institute introduction of a comprehensive budget management, management, management ideas and principles, and the basic concept of fundamental change.
Introduction of a comprehensive budget management to promote a strong military and scientific research institute to pursue their own long-term goals, through a comprehensive budget management, and to standardize the research and production and business activities, and achieve the organizational structure and the entire business process reengineering and so that resources Configuration more scientific, more reasonable. Implementation of the research and production activities in the cash flow, information flow, logistics is the synchronous control, and promote the management of the center of gravity forward, to the military and scientific research institute operating decision-making and management more systematic, more scientific and more effective, and promote the overall management level improved.
This paper focuses on the study of military research institute comprehensive budget management background, significance and uniqueness, on military research institute implementation of a comprehensive budget management problems that exist in the process, put forward a comprehensive budget management measures to be taken and recommendations, a final recalled CET military research institute comprehensive budget management practices and specific effects, in a bid to find a military research institute to achieve optimization of rational allocation of resources, improving economic efficiency units advanced and scientific management methods of the full budget for scientific research institute how to provide reference for a comprehensive budget management.
引入全面预算管理能够有力的促进了军工科研单位为追求自身长远目标的实现,通过开展全面预算管理工作,规范了科研生产经营活动的行为,实现了组织结构和业务流程再造与整和,使资源配置更加科学、更加合理。实现了科研生产经营活动中现金流、信息流、实物流的同步控制,促进了管理重心的前移,使军工科研单位的经营决策和管理更加系统、更加科学、更加有效,促进了整体管理水平的提升。
本文着重阐述了研究军工科研单位全面预算管理的背景、意义及特殊性,介绍了军工科研单位推行全面预算管理过程中存在的问题,回顾了CET军工科研单位全面预算管理具体做法,提出了全面预算管理应采取的对策及建议,力图寻找一种实现军工科研单位资源优化合理配置,提高单位经济效益的先进而科学的全面预算管理方法,为科研单位如何做好全面预算管理提供参考。
Comprehensive budget management as an important component of management accounting part of the essence of management control system, is an internal management control methods, it adopted the budget preparation, budget implementation, budget control, evaluation, etc. integral part of the budget to play a dynamic role, is the core of the internal control system. Many enterprises in China has been implementing a comprehensive budget management, and scientific research institute in the military have not formed an atmosphere. China's economic system and the restructuring of the science and technology for national defense science and technology industry led the reform of operational mechanism to constantly develop in depth, the military supply relationship from the original plan to implement mandatory national military purchase system changes, and military research institute from the initial nature of the public institution to the cause enterprises and units of mixed economic change. Against this background, military and scientific research institute faced increasingly intense competitive environment, the goal is to complete its work by the results for the winning conversion to obtain maximum profits for the goal. In order to adapt to these changes, the ability to enhance its competitiveness, and military research institute began to seek a wide range of management methods to strengthen internal management. Military research institute introduction of a comprehensive budget management, management, management ideas and principles, and the basic concept of fundamental change.
Introduction of a comprehensive budget management to promote a strong military and scientific research institute to pursue their own long-term goals, through a comprehensive budget management, and to standardize the research and production and business activities, and achieve the organizational structure and the entire business process reengineering and so that resources Configuration more scientific, more reasonable. Implementation of the research and production activities in the cash flow, information flow, logistics is the synchronous control, and promote the management of the center of gravity forward, to the military and scientific research institute operating decision-making and management more systematic, more scientific and more effective, and promote the overall management level improved.
This paper focuses on the study of military research institute comprehensive budget management background, significance and uniqueness, on military research institute implementation of a comprehensive budget management problems that exist in the process, put forward a comprehensive budget management measures to be taken and recommendations, a final recalled CET military research institute comprehensive budget management practices and specific effects, in a bid to find a military research institute to achieve optimization of rational allocation of resources, improving economic efficiency units advanced and scientific management methods of the full budget for scientific research institute how to provide reference for a comprehensive budget management.
引文
[1]汪祖大.军工科研院所全面预算管理现状及改进措施探究[J].科技创业月刊,2007(4):15-17
[2]王金秀等.国家预算管理[M].中国人民大学出版社,2005
[3]Floyd H.Roland&H.Hair,Budgeting for management control,1945,P 378
[4]Welsh,Budgeting:Profit Planning and Control,Prenfce-Hall,1976,P3
[5]安东尼,戈文达拉扬著,许锐,牛国锋,彭玉辉译.管理控制系统[M].机械工业出版社,1999:P106,P289
[6]Alf Oldman,and Roger Mills.Abandoning traditional budgeting.Management Accounting.1998
[7]中国电子科技集团公司全面预算管理讲座.2004:P3
[8]程李梅.浅论集团公司全面预算管理工作的组织.会计之友,2004(12):41
[9]Doug Comstock.NASA 2003 strategic plan & agencystrategic over-ivew,NASA,2003
[10]财政部.军工科研事业单位财务制度,1997年:P166
[11]安徽电气工程职业技术学院学报 第十卷 第四期,2005:75
[12]汤谷良.以预算管理为轴心重构企业管理体系.北京:经济科学出版社,2004,P344
[13]冯巧根.一个企业推行全面预算管理的实践及其启示.财会通讯,2002,12 17
[14]别传远.以全面预算管理提升企业经营效益.财务与会计,2005.11,P33
[15]国家发改委产业经济研究所课题组的调研论文.我国大型企业集团发展总体状况.经济研究参考,2004.36
[16]王芬.基于企业价值链分析实施预算管理.长沙通信职业技术学院学报,2005(6)第4卷第2期
[17]宋景岩.作业成本理论及其在军工科研单位应用的探讨[D].上海交通大学,2001
[18]李朝旭等.推进科研事业单位向科技型现代企业的转制[J].科技管理,2001
[19]John Franning.Budgeting in the 21 st century.Management Accounting.1999
[20]军工科研事业单位财务制度.中国财政部颁布,2003
[21]郑瑛.关于军工科研单位全面预算管理的若干思考[J].北华航天工业学院学报,2006(6),P23-25
[22]Brimson.J.and Fraser.R.The Key Features of ABB.Management Accounting(UK).1991,69,(1),P:42-43
[23]王倩.浅谈全面预算管理的意义及存在问题[J].公用事业财会,2006,(3),P52-53
[24]王勇.面向绩效的科研预算计划支持系统.计算机工程与应用,2007,43(7),P217
[25]吴德永.推行全面预算管理若干问题的研究.航天工业管理,2004,4,19
[26]D.Emsley.Redesigning Variance Analysis for Problem Solving.Management Accounting Research.2001,vol 12.
[27]孙晓玲.试论企业全面预算的考核与评价.会计之友,2005(1),P27
[28]李永梅.企业全面预算的编制程序.会计之友,2004 12,P57
[29]程小虎.勤思敢为谋发展.携手,2005,12(3),P19
[30]刘斌.ERP实现全面预算的设想[J].财会通讯,04,(2),P64-6
[31]王化成,佟岩,李勇.全面预算管理.中国人民大学出版社,2004年
[32]侯龙文,侯岩,何瑛.现代全面预算管理.经济管理出版社,2005年
[33]孟凡利.全面预算管理:战略的观点.中国税务出版社,2004
[34]韦德洪,邹武平,黎朝霞.财务预算理论与实务.立信会计出版社,2006年
[35]史习民.全面预算管理.立信会计出版社,2005年
[36]刘宣瑜,邹韶禄,陈晓红.全面预算管理理论与实务.湖南人民出版社,2001年
[37]财政部企业司.企业全面预算管理的理论与案例.经济科学出版社,2004年
[2]王金秀等.国家预算管理[M].中国人民大学出版社,2005
[3]Floyd H.Roland&H.Hair,Budgeting for management control,1945,P 378
[4]Welsh,Budgeting:Profit Planning and Control,Prenfce-Hall,1976,P3
[5]安东尼,戈文达拉扬著,许锐,牛国锋,彭玉辉译.管理控制系统[M].机械工业出版社,1999:P106,P289
[6]Alf Oldman,and Roger Mills.Abandoning traditional budgeting.Management Accounting.1998
[7]中国电子科技集团公司全面预算管理讲座.2004:P3
[8]程李梅.浅论集团公司全面预算管理工作的组织.会计之友,2004(12):41
[9]Doug Comstock.NASA 2003 strategic plan & agencystrategic over-ivew,NASA,2003
[10]财政部.军工科研事业单位财务制度,1997年:P166
[11]安徽电气工程职业技术学院学报 第十卷 第四期,2005:75
[12]汤谷良.以预算管理为轴心重构企业管理体系.北京:经济科学出版社,2004,P344
[13]冯巧根.一个企业推行全面预算管理的实践及其启示.财会通讯,2002,12 17
[14]别传远.以全面预算管理提升企业经营效益.财务与会计,2005.11,P33
[15]国家发改委产业经济研究所课题组的调研论文.我国大型企业集团发展总体状况.经济研究参考,2004.36
[16]王芬.基于企业价值链分析实施预算管理.长沙通信职业技术学院学报,2005(6)第4卷第2期
[17]宋景岩.作业成本理论及其在军工科研单位应用的探讨[D].上海交通大学,2001
[18]李朝旭等.推进科研事业单位向科技型现代企业的转制[J].科技管理,2001
[19]John Franning.Budgeting in the 21 st century.Management Accounting.1999
[20]军工科研事业单位财务制度.中国财政部颁布,2003
[21]郑瑛.关于军工科研单位全面预算管理的若干思考[J].北华航天工业学院学报,2006(6),P23-25
[22]Brimson.J.and Fraser.R.The Key Features of ABB.Management Accounting(UK).1991,69,(1),P:42-43
[23]王倩.浅谈全面预算管理的意义及存在问题[J].公用事业财会,2006,(3),P52-53
[24]王勇.面向绩效的科研预算计划支持系统.计算机工程与应用,2007,43(7),P217
[25]吴德永.推行全面预算管理若干问题的研究.航天工业管理,2004,4,19
[26]D.Emsley.Redesigning Variance Analysis for Problem Solving.Management Accounting Research.2001,vol 12.
[27]孙晓玲.试论企业全面预算的考核与评价.会计之友,2005(1),P27
[28]李永梅.企业全面预算的编制程序.会计之友,2004 12,P57
[29]程小虎.勤思敢为谋发展.携手,2005,12(3),P19
[30]刘斌.ERP实现全面预算的设想[J].财会通讯,04,(2),P64-6
[31]王化成,佟岩,李勇.全面预算管理.中国人民大学出版社,2004年
[32]侯龙文,侯岩,何瑛.现代全面预算管理.经济管理出版社,2005年
[33]孟凡利.全面预算管理:战略的观点.中国税务出版社,2004
[34]韦德洪,邹武平,黎朝霞.财务预算理论与实务.立信会计出版社,2006年
[35]史习民.全面预算管理.立信会计出版社,2005年
[36]刘宣瑜,邹韶禄,陈晓红.全面预算管理理论与实务.湖南人民出版社,2001年
[37]财政部企业司.企业全面预算管理的理论与案例.经济科学出版社,2004年