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实际工作中大项修理费预算核定和执行的效率较低,通过引入“基金管理”的思路,采用计提大修基金的办法确定大修费用预算,同时结合滚动预算管理方法,对年度大项修理费进行总额控制,不再逐项审批,强化了基层单位的主体意识,提升了预算管理效率。大项维修费预算基金的计提标准使用定额管理的方法,在定额参数的设置上,综合考虑资产类别、资产原值、已使用年限、物价地域差异、资产服役强度等多个维度因素,创建了一套科学合理的大项修理费预算定额标准体系,有效提升了预算管理效率和效果。
In the actual work, it is inefficient to approve and execute the budget of large-scale repair cost budget. By introducing the idea of “fund management”, the overhaul fund budget is used to determine the overhaul cost budget. At the same time, with the rolling budget management method, The total amount of repair costs will be controlled and no longer be examined and approved item by item. This will strengthen the awareness of the grassroots units and enhance the efficiency of budget management. Large maintenance fee budget fund accrual criteria using the method of quota management in the setting of fixed parameters, considering the asset type, the original value of the asset, the useful life, the price of regional differences, asset service strength and other dimensions of the factors to create A set of scientific and reasonable large-scale repair budget budget fixed standard system, effectively enhance the efficiency and effectiveness of budget management.