装备库存物资计价核算管理问题全视角剖析

Whole Perspective Research on Valuation and Accounting Management of Equipment Maintenance Assets

针对装备实物资产计价核算管理深化改革进程中逐渐暴露出来的问题,从库存物资出库核销方法对财务管理各环节不利影响的会计核算角度,出入库计价方法导致的若干计价难题的角度,实际工作中部门之间不协调、规章制度有待完善、统一信息平台未建立及人员素质有待提高等管理的角度,进行全视角剖析,找寻深化改革的阻力和原因,以全面把握深化装备库存物资改革的重点领域、关键环节和主要矛盾,为探寻有效的解决对策筑牢现实基础。

Aiming at the problems emerging in deepening reform of valuation and accounting management of equipment maintenance assets,the paper 7conducts a whole-perspective research accounting on the adverse influence of verification and cancelation method of shipped material stocks on all links of financial management,the perspective of several issues about evaluation result by evaluation method for incoming and outgoing materials,and the perspective of management of non-coordination among departments in practical works,incompletion of regulations and rules,absence of united information platform and low personnel quality.The paper tries to find out the obstacles and reasons to push the reformation in depth and comprehensively grasp and deepen the key fields,key links and main conflicts in the reform of equipment maintenance assets in order to lay a firm foundation for effective solution.