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消防部队实物资产包括固定资产和库存物资两大部分,实物资产的规范化管理,不仅关系到部队的资产效益,更是各级部队顺利履行职能和国有资产安全完整的保障,关系着部队战斗力的提高。本文认真分析了当前各级消防部队实物资产核算特点及管理现状,提出了改革当前预算管理体制,创新消防部队实物资产管理与监控的手段,提高实物资产使用效率与效益的方法途径。
The physical assets of the fire brigade include two major parts: fixed assets and inventory. The standardized management of physical assets not only concerns the assets and assets of the troops, but also ensures the smooth fulfillment of functions and integrity of state-owned assets at all levels and the improvement of the combat effectiveness of the armed forces . This paper carefully analyzes the current characteristics of the physical assets accounting and management status quo of the fire brigade at all levels and puts forward ways and means to reform the current budget management system, innovate the management and monitoring of the physical assets of the fire brigade, and improve the efficiency and effectiveness of the physical assets utilization.