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军队国有资产是军事经济的重要物质基础。在社会主义市场经济条件下,保全军队国有资产成为军队财务管理的一个重要课题。本文认为,造成军队国有资产流失的一个重要原因是财务行为非规范化。针对这一情况,本文分析了军队国有资产流失的几种现象,探讨了这些现象与财务行为规范化之间的关系,提出了军事经济运行成本核算、构筑经济运行稳定平衡系统、重组军队国有资产保全指标体系等对策。
The military state-owned assets are an important material basis for the military economy. Under the conditions of a socialist market economy, preserving the state assets of the armed forces has become an important issue for the military’s financial management. This article argues that one of the major causes of the loss of state assets in the armed forces is the non-standardization of financial behavior. In view of this situation, this paper analyzes several phenomena of the loss of state assets in the armed forces, explores the relationship between these phenomena and the standardization of financial behavior, puts forward the calculation of the operating cost of the military economy, the construction of a stable equilibrium system for economic operation, the reorganization of state assets in the armed forces Indicator system and other countermeasures.