消防部队财务集中核算制问题探讨

消防部队实行集中核算制以来，提高了部队财务管理水平和经费使用效益，同时也出现一些问题，应从明确会计责任、强化财务监督、提高人员素质等方面进行阐述，对消防部队财务集中核算工作的规范化深入探讨。     

军队院校财务结算中心的构建与运作

实行二级财务管理模式的军队院校,应根据资金集中支付的特点和需求,构建财务结算中心。其运作宜采取复合式的管理模式,即在保证会计集中核算职能实现的基础上,承担起统管全校资金的职能,实现资金集中支付与会计集中核算的融合。同时,为确保这一模武的高效运行,应实行制度化、责任化和规范化管理,使资金支出的安全性和效率更有保证。     

加强省军区部队资金管理刍议

目前省军区(警备区)所属部队资金管理存在一些问题,如财务规章制度落实不够,账户管理使用把关不严,会计业务核算不够规范,库存现金使用管理不严,财务印鉴分管落实不够,等等。解决的主要对策是:坚持定期清查,规范资金管理渠道,搞好监督核实,确保资金使用安全,强化队伍建设,严把组织政审关口,加快改革步伐,推行资金集中支付。     

军队会计集中核算与资金集中支付的比较和选择

一、会计集中核算与资金集中支付的基本内涵会计集中核算制主要是在预算单位财务自主权、资金所有权、支出使用权不变的前提下,取消单位银行账户,在财务部门成立“会计核算中心”,对预算单位办理会计核算和实行会计监督。军队资金集中支付制度是从国家国库单一账户制度演变而来,军队实行资金集中支付制度是指国家财政拨付给军队使用的财政资金和军队自行组织的各类预算外收入所形成的资金,统一于军队财务部门的单一账户,各项经费支出由财务部门根据预算和有关合同的执行情况,直接将资金拨付到商品和劳务提供者的账户。二、会计集中核算与资…     

边防部队会计集中核算制度对审计工作的影响及对策

依据部队会计集中核算制度的实行对审计工作的影响,提出具体可行的预防措施,使审计工作顺利进行,并为会计集中核算制度的全面实施奠定基础。     

资金集中支付不能弱化人武部

军分区系统实行军队资金集中支付改革,目的在于强化经费综合计划管理,规范人武部财经秩序.但是,财务单一账户的建立、会计集中核算,并不意味着各项管理措施就能严格有效地落实,还必须出台系统配套的监督措施,才能达到预期目的.     

资金集中支付不能弱化人武部财务监督

军分区系统实行军队资金集中支付改革,目的在于强化经费综合计划管理,规范人武部财经秩序.但是,财务单一账户的建立、会计集中核算,并不意味着各项管理措施就能严格有效地落实,还必须出台系统配套的监督措施,才能达到预期目的.     

军队会计集中核算制向资金集中支付制转轨的模式选择

一、会计集中核算制与资金集中支付制之比较会计集中核算制主要是在预算单位财务自主权、资金所有权、支出使用权不变的前提下,取消单位银行账户,在财务部门成立“会计核算中心”,对预算单位集中办理会计核算和实行会计监督。实行会计集中核算制对于提高单位的财务管理水平,推进资金集中支付改革,提高党委理财能力,规范财务业务建设等方面有积极的意义。但这种制度在实施过程中也逐渐暴露出一些问题,就是预算单     

消防部队会计推行“双基础”制的探讨

目前,消防部队实行的收付实现制这种单一会计核算基础存在着一些问题.推行基于收付实现制和权责发生制的核算“双基础”制,有利于部队经费核算工作的进一步完善.指出权责发生制的使用范围,对于“双基础”制在消防部队经费核算工作中的应用进行了探讨.     

会计集中核算存在的问题及监督措施

文章系统分析了会计集中核算中存在的问题及其危害,针对这些问题提出了具体的监督措施。     

消防模拟训练操作规程设置探究

近年来,随着各地培训基地的建立和发展,全国建成的模拟训练设施逐年增多,模拟实战训练被逐渐提到议事日程。但是,各地开展模拟设施训练相对较少,训练的操作规程还不完善,大都处于摸索探究阶段。针对广东总队培训基地开展模拟训练情况进行分析,对模拟训练科目的设置原则,操作规程编写内容及要求、考核标准的确定进行了探究,并对今后模拟训练的科学有效开展提出参考建议。     

织女一号气象火箭设计中的若干技术

织女一号气象火箭是一种小型无控固体火箭,由于采用了若干先进的技术,使其总体性能达到了国际先进水平。本文介绍了其总体性能,重点介绍了总体方案设计中采用的包括最优推力程序等若干先进技术。     

Scheduling with centralized and decentralized batching policies in concurrent open shops

This article considers batch scheduling with centralized and decentralized decisions. The context of our study is concurrent open shop scheduling where the jobs are to be processed on a set of independent dedicated machines, which process designated operations of the jobs in batches. The batching policy across the machines can be centralized or decentralized. We study such scheduling problems with the objectives of minimizing the maximum lateness, weighted number of tardy jobs, and total weighted completion time, when the job sequence is determined in advance. We present polynomial time dynamic programming algorithms for some cases of these problems and pseudo‐polynomial time algorithms for some problems that are NP‐hard in the ordinary sense. © 2010 Wiley Periodicals, Inc. Naval Research Logistics 58: 17–27, 2011     

Spatial pricing and product allocation in online retailing

Spatial pricing means a retailer price discriminates its customers based on their geographic locations. In this article, we study how an online retailer should jointly allocate multiple products and facilitate spatial price discrimination to maximize profits. When deciding between a centralized product allocation ((i.e., different products are allocated to the same fulfillment center) and decentralized product allocation (ie, different products are allocated to different fulfillment centers), the retailer faces the tradeoff between shipment pooling (ie, shipping multiple products in one package), and demand localization (ie, stocking products to satisfy local demand) based on its understanding of customers' product valuations. In our basic model, we consider two widely used spatial pricing policies: free on board (FOB) pricing that charges each customer the exact amount of shipping cost, and uniform delivered (UD) pricing that provides free shipping. We propose a stylized model and find that centralized product allocation is preferred when demand localization effect is relatively low or shipment pooling benefit is relatively high under both spatial pricing policies. Moreover, centralized product allocation is more preferred under the FOB pricing which encourages the purchase of virtual bundles of multiple products. Furthermore, we respectively extend the UD and FOB pricing policies to flat rate shipping (ie, the firm charges a constant shipping fee for each purchase), and linear rate shipping (ie, the firm sets the shipping fee as a fixed proportion of firm's actual fulfillment costs). While similar observations from the basic model still hold, we find the firm can improve its profit by sharing the fulfillment cost with its customers via the flat rate or linear rate shipping fee structure.     

基于优化初始聚类中心K-Means算法的跳频信号分选

提出了一种优化初始聚类中心的方法.方法通过搜索参数统计直方图峰值预估类数目,并根据峰值位置确定聚类中心大概位置.由于优化的初始类心与实际类心相隔不远,聚类迭代次数大为减少.与传统的优化聚类中心方法相比,本方法计算量更少.最后将改进K-Means聚类算法应用于跳频信号分选,仿真结果表明,分选效果良好.     

基于VIKOR法的同类型装备集中采购评标模型研究

为了提高同类型装备集中采购效益,构建了同类型装备集中采购评标指标体系,综合运用熵权法和VIKOR方法,建立了同类型装备集中采购评标模型。应用实例结果表明,该模型可以用来对投标单位评估,并较精确地展现投标单位的技术和经济实力,为评标提供科学的依据。     

Some implications of pricing bundles

In this article, we consider a problem in which two suppliers can sell their respective products both individually and together as a bundle, and study the impact of bundle pricing. Four pricing models (centralized, decentralized, coop–comp, and comp–coop) are analyzed with regard to the competition formats and sequences. As one would expect, the firms are always better off when pricing decisions are centralized. However, rather surprisingly, we find that firms may be worse off if the bundle prices are set in a cooperative way; we provide analytical characterization of those instances. Numerical studies show that these insights also hold for some nonlinear demand. © 2013 Wiley Periodicals, Inc. Naval Research Logistics, 2013     

一种完全分布式的空间服务及组合模型

针对服务组合中控制流和数据流的不同协调机制,可将组合模型分为4种类型,分别是控制流集中式且数据流集中式、控制流集中式且数据流分布式、控制流分布式且数据流集中式、控制流分布式且数据流分布式.空间服务组合流程需处理较大规模的数据流,采用控制流分布式和数据流分布式的协调机制能有效降低组合过程中系统整体通信规模并减少空间服务组合响应时间.通过对各种不同组合类型建模的定量分析对上述观点进行了正确性论证.模拟实验证明,定量分析结果可信.     

武警院校指挥类“合训”学员军事素质科学评价研究

针对武警部队第一批指挥类“合训”学员,选取部分“合训”学员的军事体能考核成绩,利用多元统计中的主成分分析方法,构造科学、客观的评价函数,对学员军事体能考核指标体系进行综合评价,并对每一名学员考核成绩排序,为武警部队“合训”学员教学、管理提供参考。     

DEA models for two‐stage processes: Game approach and efficiency decomposition

Data envelopment analysis (DEA) is a method for measuring the efficiency of peer decision making units (DMUs). This tool has been utilized by a number of authors to examine two‐stage processes, where all the outputs from the first stage are the only inputs to the second stage. The current article examines and extends these models using game theory concepts. The resulting models are linear, and imply an efficiency decomposition where the overall efficiency of the two‐stage process is a product of the efficiencies of the two individual stages. When there is only one intermediate measure connecting the two stages, both the noncooperative and centralized models yield the same results as applying the standard DEA model to the two stages separately. As a result, the efficiency decomposition is unique. While the noncooperative approach yields a unique efficiency decomposition under multiple intermediate measures, the centralized approach is likely to yield multiple decompositions. Models are developed to test whether the efficiency decomposition arising from the centralized approach is unique. The relations among the noncooperative, centralized, and standard DEA approaches are investigated. Two real world data sets and a randomly generated data set are used to demonstrate the models and verify our findings. © 2008 Wiley Periodicals, Inc. Naval Research Logistics, 2008