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部队经费保障由“标准加补助”转为“标准加管理”,进一步强调了管理效益问题。市场经济条件下,充分利用军队会计信息,及时调整政策,将是提高国防费使用效益的重要途径。因此,文章提出,军队会计必须引入成本观念,加强军事成本核算,以保证国防资金的有效配置。并认为,成本观念引入军队会计是可行的,无论从理论上分析,还是从环境条件分析,都已具备条件。
The funding support for troops was changed from “standard plus subsidy” to “standard plus management”, further emphasizing the issue of management efficiency. Under the condition of market economy, making full use of military accounting information and adjusting policies in a timely manner will be an important way to improve the efficiency of the use of national defense fees. Therefore, the article proposed that military accounting must introduce the concept of cost and strengthen military cost accounting so as to ensure the effective allocation of national defense funds. And that the concept of cost into military accounting is feasible, no matter from the theoretical analysis, or from the analysis of environmental conditions, have all the conditions.