中国人民解放军军以下部队财务部门由于受编制体制等因素制约,大部分单位无专门的资产管理人员。文章从把好预算、做好资产登记、完善处置程序、加强检查监督四个方面探讨如何加强军以下部队的资产管理。%Due to some factors limited for the army the army below the Crops ,such as the military establish-ment, there is no special staff in most financial department in the army. This paper will discuss the assets management on the four aspects:budget、assets register、disposal procedure、supervision system.
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