装备实物资产计价核算管理与预算管理相结合的构想  

Combining pricing-check and accounting management of the equipment material assets with budget management

作　　者：蒋红梅[1] 徐驰[2] 

机构地区：[1]海军工程大学装备经济管理系,武汉430033 [2]军事经济学院,武汉430035

出　　处：《海军工程大学学报（综合版）》2008年第3期53-56,共4页Journal of Naval University of Engineering(Comprehensive Edition)

摘　　要：针对装备实物资产计价核算管理现状和存在的问题，分析了装备实物资产计价核算管理与预算管理相结合的可行性，提出装备实物资产计价核算管理结合预算管理的构想，包括建立装备实物资产预算、监管和考核评价制度，全面信息化体系平台等措施。这种结合对加强装备实物资产价值流动的全过程监控具有重要的意义。Based on actualities and existed problems of the pricing-check and accounting management of the military equipment material asserts, this paper analyses feasibility of combining pricing-check and accounting management with budget management, and puts forward some methods to combined them by establishing equipment material assets budget institution, supervision and examination institution, and full-scale information system. This combination plays an important role in the whole process supervision of the value flow of the equipment material assets.

关 键 词：装备实物资产 计价核算管理 预算管理 

分 类 号：E0-054[军事—军事理论]