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武器装备资产管理体系框架构建

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武器装备是军队资产的核心部分,是军队战斗力最重要的物质基础.在全面推行绩效管理总体要求下,阐述了武器装备资产管理的研究现状,按照资产价值形成、确认、核算以及核销的基本规律,以作战需求为牵引,提出了全要素管理、全寿命周期、实时动态、一体化管理的基本原则,确立了该体系的逻辑起点,探讨了其主要要素和管理组织机构设置,分析了武器装备资产价值管理全寿命阶段的主要内容,最终初步构建起集经费、资产和价值为一体的武器装备资产管理体系框架.
Study on the Framework Construction of Weaponry Asset Management System
The weaponry asset is the core of military assets and the most important material basis of military combat power.Firstly, under the general requirements of the overall performance management, the paper expounds the current status of the weaponry asset management.Secondly, it brings out the basic principles of the total factor management, whole life cycle management, real-time dynamic management, and integrated management on the basis of the military demand and the basic rule of asset value formation, confirmation, calculation and verification.Thirdly, it determines the logical starting point of the system and discusses its main factors and management organization settings.Fourthly, it analyzes the main content of the weaponry asset value management in the life cycle stages.Finally, it builds the Framework of Weaponry Asset Management System to implement the integrated management of equipment expenditure, asset and value.

weaponryassetvalue management

梁新、张志远、李柱

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海军工程大学 装备经济管理系, 武汉 430033

武器装备 资产 价值管理

国家社会科学基金军事学资助项目

16GJ003-104

2017

装备学院学报
装备学院科研部

装备学院学报

CSTPCD
影响因子:0.441
ISSN:2095-3828
年,卷(期):2017.28(3)
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