摘要
边防部队资产管理与预算管理相结合改革,推动预算调控由增量资产向存量资产延伸、资产管理由静态管控向动态可视转变、财务管理由价值形态向实物形态拓展。从改革目标入手,分析了资预结合改革的制约因素,从资产标准编制、资产购置、资产存量核对、资产处置等环节,对如何提升资产保障力提出了建议。
The range of budget control has extended from incremental property to a stock one; the way of property management has shifted from a static control to a visibly dynamic one; the scope of financial management has expanded from the form of value to the physical one due to the reform of the combination of property and budget management in border -control forces. Starting with the goal of reform and based on analyzing constraints of reform of combining property with the budget, the advices are proposed on how to boost the property safeguard from links including standard draft, purchase, stock verification, disposition of property.
出处
《武警学院学报》
2012年第9期82-84,共3页
Journal of the Armed Police Academy
关键词
资预结合
制约因素
对策
combination of property and budget management
constraint
countermeasure
