摘要
装备财务管理工作是我军装备建设的关键点和枢纽,其管理效能的发挥直接关系我军装备建设经费的军事和经济效益。当前,受发展水平的限制,我军的装备财务管理工作任务十分艰巨,面临预算执行困难、开支随意性大、装备财务管理信息化水平低、专业人才数量少等问题,需要从内部控制机制建设、装备财务管理评价系统建设、人才建设三个方向,探寻解决问题的出路。
Equipment finance management work is the key point and hub of the construction of our equip- ment . The management effectiveness directly related to the construction of our equipment for military and eco- nomic benefits. At present, the development level of restrictions, our army's equipment management working job is very formidable, facing budget implementation difficulties, spending arbitrarily large, low equipment fi- nance management informatization level, a little number of professional talents and so on. There are three di- rections needed to explore the way to solve the problem that from the construction of the internal control mecha- nism, evaluation system construction and talents construction of equipment financial management.
出处
《武警工程大学学报》
2012年第2期29-31,共3页
Journal of Engineering University of the Chinese People's Armed Police Force
关键词
装备财务管理
内部控制
评价系统
人才建设
Equipment finance management
internal control
evaluation system
talents construction