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1999年全军资产清查登记和2005年资产产权登记以来,资产管理工作得到逐步规范和加强;2001年实行预算编制改革,使预算调控功能逐步强化。资产管理与预算管理的加强,既为两者的结合创造了条件,也为结合提出了紧迫的要求。尤其是在当前倡导协调持续发展、构建节约型社会的大背景下,资产管理与预算管理相结合更显示出强大的生命力和战斗力。建立资产管理与预算管理相结合的管理机制,逐步实现经费资产管理一体化,是实现军事经济资源科学配置的有效途径,是军队财务改革深入发展的必然趋势。
Assets management has been gradually standardized and strengthened since the assets inventory registration of the whole army in 1999 and the registration of assets property rights in 2005. In 2001, budgetary reform was implemented to gradually strengthen the function of budget regulation and control. The strengthening of asset management and budget management not only creates the conditions for the combination of the two, but also poses urgent requirements for the combination. Especially in the current context of promoting coordinated and sustainable development and building a conservation-oriented society, the combination of asset management and budget management shows even greater vitality and combat effectiveness. Establishing a management mechanism combining assets management with budget management and gradually realizing the integration of management of funds and assets is an effective way to realize the scientific allocation of military economic resources and an inevitable trend of the in-depth development of military financial reform.