摘要
军队院校资产管理与预算管理是财经管理过程中两个重要环节,也是两项比较复杂的工程,二者互为前提和基础,既相互促进,又相互制约。资预结合,对解决预算管理过程中存在的突出问题具有重大现实意义,对规范资产管理秩序提出了新的要求,重购入轻管理的现象将从根本上得到解决。文章就如何解决两个领域中存在的突出问题,提出了具体解决方案。
The asset management and budget management of military academies are two important links in the process of financial management,and they are also two relatively complex projects.The two are the prerequisite and foundation for each other,which promote each other and restrict each other.The combination of asset management and budget management is of great practical significance for solving the outstanding problems in the budget management process,and it puts forward new requirements for standardizing the order of asset management,and the phenomenon of focusing on purchases and neglecting management will be fundamentally resolved.The article puts forward specific solutions on how to solve the outstanding problems in the two fields.
作者
周志平
ZHOU Zhi-ping(School of Air Defense and Missile Defense,Air Force Engineering University,Xi'an 710051,China)
出处
《价值工程》
2021年第8期45-46,共2页
Value Engineering
关键词
资产管理
预算管理
资预结合
asset management
budget management
combination of asset and budget