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论文编号：	11931
作者编号：	2320170785
上传时间：	2020/8/12 22:04:57
中文题目：	武警部队固定资产管理研究——以武警T总队为例
英文题目：	The Fixed Asset Management of the People’s Armed Police:Study on T Corps of PAP
指导老师：	周晓苏
中文关键字：	武警部队；固定资产；管理改进
英文关键字：	the People’s Armed Police; Fixed Assets; Management Improvement
中文摘要：	武警部队固定资产是武警部队日常训练、生活、执勤等各项工作有序完成、各项制度有序实施的物质基础，有助于武警部队在实现中华民族伟大复兴的时代背景下不断提升战斗力。近年来，随着经济快速发展、新一轮编制体制改革调整落地，武警部队固定资产的数量、种类、价值等出现一定变化，这使得固定资产管理难度提高。加强固定资产管理，是建立现代后勤，破除和平积弊，确保部队能打仗、打胜仗的重要内容。 在武警部队发展过程中，在观念上长期存在“重资金、轻资产”的思想，在实际工作中注重资产采购、忽视资产管理，各项与固定资产管理相关的制度并未切实开展。近年来，武警部队先后出台了一系列法规制定，要求加强清查力度，逐渐规范固定资产管理范围，优化管理流程，为固定资产管理制度执行创造了一定条件。但受各方面影响，武警部队固定资产管理仍面临不少问题，部分基础性工作未能落实，约束了武警部队固定资产管理水平的提升。 本论文以武警T总队为例，运用调研法、案例分析法和定性分析法等方法，对武警部队固定资产管理进行了研究。笔者结合自己在工作中实际遇到的情况和困难，分别就总体资产概况、管理职责、管理实际情况等方面梳理了武警T总队固定资产管理的现状，针对在固定资产购置、使用、评价等方面存在的一系列问题，从和平积弊、制度建设、预算功能、信息化建设等四方面进行了原因分析，探索有效提升固定资产管理水平、进一步生成战斗力的道路，着力在瞄准备战更新固定资产管理理念、细化职责完善固定资产管理制度、发挥资产管理与预算管理相结合功能、提升信息水平改进固定资产管理手段等方面下功夫，切实把固定资产管好用好，为保障部队战斗力提供坚实支撑。通过本文的研究，对武警T总队固定资产管理提出了改进建议，以期为武警部队进一步加强全面预算管理，把资产管理与预算管理更好得结合在一起提供借鉴，更好地服务于主题主线，保障我军历史使命任务。本论文共有图9幅，表3个，参考文献35篇。
英文摘要：	The fixed assets of the People’s Armed Police(Hereinafter referred to as PAP) are the material basis for the orderly completion of the daily training, living and duty duties of the armed police force and the orderly implementation of various systems, which are conducive to the continuous improvement of PAP's fighting capacity under the background of the great rejuvenation of the Chinese nation.In recent years, with the rapid economic development and the new round of reform and adjustment of the staffing system, the number, types and value of the corresponding fixed assets of PAP have changed, which makes the management of fixed assets more difficult.Strengthening the management of fixed assets is an important part of establishing modern logistics, breaking down the accumulated problems of peace and ensuring that the army can fight and win wars. In the process of the development of PAP, the concept of "valuing capital and assets" has long existed. In the actual work, it pays attention to asset procurement and ignores asset management. Various systems related to the management of fixed assets have not been effectively carried out.In recent years, PAP has issued a series of regulations to strengthen the inventory, gradually standardize the scope of fixed assets management, optimize the management process, for the implementation of fixed assets management system to create certain conditions. However, affected by various aspects, PAP still faces many problems in the management of fixed assets, and some basic work has not been implemented, restricting the improvement of the fixed assets management level of PAP. Taking T corps of PAP as an example, this paper studies the fixed assets management of PAP by means of investigation, case analysis and qualitative analysis. The author combined with their actual situation and difficulties in the work, respectively on the overall assets, management responsibilities, management actual situation combed T corps status of the management of fixed assets in fixed assets purchase, use, evaluation and so on a series of problems, from peace deeply, and the system construction and function of budget, the information construction and so on four aspects has carried on the analysis of the causes, to explore the effective promotion of fixed assets management level, further effective way, Efforts will be made to update the fixed asset management concept, refine duties and improve the fixed asset management system, give full play to the function of combining asset management with budget management, and enhance the level of information to improve the means of fixed asset management, so as to effectively manage and make good use of fixed assets and provide solid support for the combat effectiveness of the armed forces. Through the research of this paper, the paper puts forward some Suggestions for the improvement of the fixed assets management of T corps, in order to provide reference for PAP to further strengthen the overall budget management, better combine the asset management and budget management, better serve the main theme, and guarantee the historical mission of the army. There are 9 figures, 3 tables and 35 references in this paper.
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