| In regard of modern management enterprises have already recognized the importance of internal control physical assets, but had a vague idea of internal control of physical assets. They simply think that internal control is to simply control physical assets. In fact, in the process of the physical assets, enterprises should not only "control", but also "monitor". Simply speaking, it means control and monitoring at the same time. Thus, it effectively maximizes the use of physical assets of the enterprise internal control. This management model can be applied to present physical assets management in the armed forces.In recent years, our country has increased investment in national defense construction. Military expenditure increases year by year. As a result, military weapons and equipments as well as other physical assets increase year by year. The contradiction of management of armed forces physical assets becomes increasingly obvious, which includes but not limited to:waste, wrong assignment, low efficiency, formalistic assessment. The parallel "control and monitoring" of this new management model is applied to manage real assets of armed forces, which put forward for the implementation of the central military commission headquarters" safeguard assets security integrity, improve the efficiency of the use and enhance battle effectiveness"."Standardization of asset allocation, dynamic asset accounting, asset disposal of standardization as a whole the asset allocation and budget "namely" three a "as a whole, and other important indicator spirit is of great theoretical and practical significance.In theory, this article focuses on "parallel control and monitor" management mode, as well as the related basic theory and practical value. Based on our current status of physical assets management and on the basis of SY military warehouse in the process of application of this new internal control management system to obtain good results, it further explains the urgency of promoting this new management model within the armed forces. It provides beneficial reference for subsequent research for the armed forces physical assets management.In practice, this article intends to use from2007to2010before application "parallel control and monitoring management mode" SY military physical assets management experience in data warehouse with2011～2014is introduced into the parallel control and monitoring management mode after comparing empirical data, and then draw the conclusion:SY physical assets management in the application of military warehouse "parallel control and monitoring management new model", no matter in the process or on the system have the quality. This success, promote the effective management of all physical assets for the future and rational utilization, military material management system and standardize the establishment, operation and further improve the battle effectiveness and so on all has very important practical significance.The first part is about introduction. Combined with the internal control system, introduces the current local enterprises of the whole process of physical assets management theory; in combination with the Chinese and foreign literature, the paper expounds the management system of the application of physical assets internal control theory.The second part is about the definition and theoretical analysis. Introduce "parallel control and monitoring of physical assets enterprise management new mode of definition, characteristics, and its principle. This control and monitor the management mode of parallel role in today’s enterprise physical assets management of the positive results. This shows that this management system applied in the SY military necessity and urgency of physical assets management in the warehouse.The third part is about the management present situation and the problems cause analysis. Respectively from the system development, system implementation, business process, regulation and other problems in four aspects, discusses in detail the current SY military warehouse management present situation of physical assets. From the sound system, organize business training, after quantitative management system, and so on three solutions, elaborated the current SY military warehouse to measures in the process of physical assets management. Respectively by backward management concept, business ability lack two subjective causes and the lag of management mode, system defect two objective causes, the SY military warehouse physical assets management analysis of the cause of the current problems of the system.The fourth part is about the research design. The parallel control and monitoring management mode applied in the SY military practice research of physical assets management in the warehouse. Plans to use2007～2010application "parallel control and monitoring management mode" SY military warehouse before physical assets management experience data, contrast between2011and2014after the introduction of "parallel control and monitoring management mode, SY the prominent changes of military warehouse physical assets management. By: military material receives, volumes, military supplies, military supplies, idle amount transfers, scrap military supplies as well as the military goods value six indicators, such as detailed in this paper, the "parallel control and monitoring management mode applied in military successes in the process of physical assets management.The fifth part is about the research conclusion. According to the fifth part of the study design, through to "control and monitor the parallel" management mode were analyzed, and the research conclusions are obtained. At the same time, summarizes the limitations of the research process and relevant Suggestions are put forward. In SY military warehouse for example, application of parallel control and monitoring of real asset management new model after the success of the pilot, and all the physical assets management in the process of application of this new mode is still need further perfect place. |
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