库存物资出库核销模式对装备财务管理的影响探析  

Effect of shipment accounting mode of equipment maintenance asset on equipment financial management

作　　者：邢小素 李璐[1] 

机构地区：[1]海军工程大学装备经济管理系,武汉430033

出　　处：《海军工程大学学报（综合版）》2014年第2期75-78,共4页Journal of Naval University of Engineering(Comprehensive Edition)

基　　金：国家社会科学基金军事学资助项目(11GJ003-072)

摘　　要：在出库核销模式下,本级自筹物资入库不核销经费,而是在出库后才对购置时已支出的经费进行核销,导致资金流、经费流与物资流未能同步流动,从而对综合预算、会计核算、决算等装备财务管理各环节造成一系列连锁影响。Based on the shipment accounting mode, self-raised supplies do not need to check after warehousing but after delivery. This mode leads to the fact that the capital flow and the funds flow can not be synchronous with the material flow. As a consequence, it contributes to a gear chain of problems in equipment financial management, such as comprehensive budget, check accounting, final accounts and so on.

关 键 词：装备财务管理 装备实物资产 出库核销 

分 类 号：F239.42[经济管理—会计学]