海军工程大学学报：综合版
海軍工程大學學報：綜閤版
해군공정대학학보：종합판
Journal Of Naval University Of Engineering
2012年
2期
56-59
,共4页
装备经费%军队财务%成本控削
裝備經費%軍隊財務%成本控削
장비경비%군대재무%성본공삭
weaponry funds%military financial%cost control
加强装备财务成本控制对于提高装备经费使用效益具有十分重要的现实意义。文中首先对成本定义及本质、会计要素进行了分析；其次，论述了装备经费管理方法及成本控制的特点；再次，阐述了实施装备财务成本控制的具体措施，即合理编制财务预算、科学设置会计科目、及时组织核算管理、定期清理经费报告、加强装备财务验收；最后，提出了应注意和把握的几个问题。
加彊裝備財務成本控製對于提高裝備經費使用效益具有十分重要的現實意義。文中首先對成本定義及本質、會計要素進行瞭分析；其次，論述瞭裝備經費管理方法及成本控製的特點；再次，闡述瞭實施裝備財務成本控製的具體措施，即閤理編製財務預算、科學設置會計科目、及時組織覈算管理、定期清理經費報告、加彊裝備財務驗收；最後，提齣瞭應註意和把握的幾箇問題。
가강장비재무성본공제대우제고장비경비사용효익구유십분중요적현실의의。문중수선대성본정의급본질、회계요소진행료분석；기차，논술료장비경비관리방법급성본공제적특점；재차，천술료실시장비재무성본공제적구체조시，즉합리편제재무예산、과학설치회계과목、급시조직핵산관리、정기청리경비보고、가강장비재무험수；최후，제출료응주의화파악적궤개문제。
How to strengthen cost control of weaponry funds has an important significance in impro- ving the benefit of weaponry funds. This paper, firstly, analyses the definition, essence and account- ing elements of eost~ then, discusses the weaponry funds management methods and the characteristics of cost control~ thirdly, explores the measures of cost control, that is, drawing up the budget reason- ably, setting account scientifically, accounting in time, sorting out the funds regularly and strengthe- ning the financial control~ lastly, elaborates several problems should be cautious of in cost control.
