综合预算视角下实物资产计价核算优化探讨

Military material assets innovation in the view of general budget

综合预算是指将实物资产预算价值纳入到预算体系中,因此综合预算的实施必须建立在实物资产的价值管理基础上,计价核算则是实现价值管理的有效途径。从综合预算的角度来看,当前计价核算主要存在以下问题:资产管理部门之间缺少相对有效的协调机制;实物资产计价核算静态化;实物资产仓储部门信息统计不够及时。针对以上问题,提出四条优化措施:完善制度建设,增强预算实施的实效性;建立动态核算账户体系;加大清产核资力度,明确评估标准;完善计价核算信息系统。

General budget refers to involving capital budget and material assets budget into the budget system, so carrying out general budget should be based on value management of material assets. Valuating accounting is an effective way of carrying out value management. From general budget＇s point of view, the main problems existing in current valuating accounting are as follows., lack of coordination system among departments of assets management~ staticization of assets management valuating accounting; lack of timeliness of information statistics of assets management warehouse departments. Aiming at these problems, this thesis suggests four innovations： improving and perfecting institution construction to strengthen the timeliness of carrying out budget; setting up dynamic accounting account system; putting more efforts on asset and capital verification and clearing valuating standards; perfecting information system of valuating accounting.