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On Management Of Military’s State-owned Assets

Posted on:2014-03-13Degree:MasterType:Thesis
Country:ChinaCandidate:J ChenFull Text:PDF
GTID:2266330425992766Subject:Accounting
Abstract/Summary:PDF Full Text Request
Military is the prerequisite for making a country powerful, is the guarantee of economic development and people’s enjoying a happiness life. Furthermore, the military state-owned assets are the material foundation of national military power, are the material guarantee of military construction and preparation of military struggle in the new period, are the important source of building military battle effectiveness. The military is powerful or not, it affects the destiny of the country and nation. The importance of military is obviously. As to the management of military state-owned assets, which affect the material foundation of military construction, its quality directly affects the military battle effectiveness. According to the data from "China Statistical Yearbook", the expenditure on China’s defense increased from2.8billion yuan in1950to602.791billion yuan in2011. The average annual rate of its growth is15.38%during2001-2011. The budget of China’s defense was670.274billion yuan in2012,67.604billion yuan higher than2011, which grew by11.2%. Currently, although the state and the army have strengthened the control of this part of asset, there are still many other problems such as disuse assets, inefficient use and freely dispose. In the same year, the General Logistics Department also organized a reform pilot which combined the asset management with budget management. Then they drew up "measures for combining military asset management and budget management (Trial)" on the basis of the achievements of the reform pilot. These measures would go into effect in the units below corps which set up an independent agency of logistical purposes. Based on this, this paper decides to study on the management of military state-owned asset. Through combined with the reality of the regimental unit in army, this paper intends to make a general study on the management of military state-owned asset on the basis of the existing study results, and then attempts to propose some suggestions to improve the management of military state-owned asset.This paper studies the current model of the management of military state-owned asset during discussion. On this basis and combined with the reality of a regimental unit in army, this paper introduces the reality of the current management of military state-owned asset from the following four aspects:the responsibilities of the management of military state-owned asset, the content of management, the methods of management and the supervision of management. At the same time, through combining with the reality of the management of military asset, this paper analyses some problems existing in the management of military state-owned asset from the aspects of the formation of asset, the use of assets, the safekeeping of assets and the dispose of assets. Afterwards, this paper summary the causes of problems from the following four aspects:the laws and regulations of management of military state-owned asset, the thoughts of military internal control, the financial staff and the management methods. Finally, this paper proposes some measures and suggestions to improve the management of military state-owned asset according to the results of the above analysis.Through discussion, this paper believes that we should improve the legal system of the management of military state-owned asset in order to improve the effectiveness and efficiency of the management of military state-owned asset through the way of promoting the legal status of the asset management regulations as well as the management department and integrating the system of asset management laws and regulations. Meanwhile, in order to integrate the internal control mechanism of assets’use and management, all levels of army should establish an independent institution to manage the state-owned asset and a mechanism for supervising and controlling all the aspects including the formation of budget, management, use, disposal and so on. They should establish a performance inventive mechanism to promote management. In addition, they should also strengthen the professional quality training of military assets’managers from the aspects of their beliefs, business skills and management philosophy. And they should improve the efficiency and effectiveness of assets management through making good use of all kinds of assets management information system scientifically and systematically. As to the study methods, this paper takes the method of literature study, starting from the perspective of theory and practice, to introduces the study background, theoretical basis and management features of the management of military state-owned assets. This paper takes the method of case analysis, combines the method of qualitative analysis with the method of quantitative analysis, bases on qualitative analysis and aids by quantitative analysis, analyses the model and the existing problems and reasons of the management of military state-owned assets according to the reality of a regimental unit in army, and discusses some measures and actions which can be taken by the management of Chinese military state-owned assets.Currently, the military ongoing reform which combines the management of asset with the management of budget ("combination of asset and budget" for short) is in the stage of deeply development. This paper takes the scientific development concept as a guide, focus on optimizing the allocation of military state-owned assets and promoting the effectiveness of the use of the assets, systematically hackles and analyses the current management situation and possible problems and reasons during the series of activities from military state-owned assets’ emergence to withdrawal. After that, this paper proposes some measures and actions to strengthen the management of military state-owned assets, which has significant meaning to improving the effectiveness of the management of military state-owned assets and deepening the reform of asset management.This paper has following deficiencies. Writing this paper is a kind of exploration. The analysis of some problems failed to be thorough due to the capacity, and the analysis of some problems is difficult to carry out because of the restrictions of data’s confidentiality. These two aspects should be the focus for future improvement.
Keywords/Search Tags:military state-owned assets, the army regimental units, assetmanagement
PDF Full Text Request
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