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军队基本建设费与资产相结合管理,重点要在“三算三同”上下功夫,即在编审“概算”时同步审查存量资产,在批复“决算”时同步办理资产挂账,在审核“结算”时同步登记资产购建。推行基本建设费与资产相结合管理,应立法明确经费与资产管理职能,优化工程建设规划立项办法和程序,建立科学合理的管理考评办法。
The military capital construction fee and asset management should be combined with the focus on the “three operators and three equal” work hard, that is, when reviewing the “budget estimate” simultaneously review the stock assets, approving the “final accounts” , In the audit “settlement ” simultaneously registered asset purchase and construction. The implementation of joint management of capital construction costs and assets should be clearly defined funding and asset management functions legislation to optimize the engineering construction planning methods and procedures for the establishment of scientific and rational management evaluation methods.