军队实物资产是军费构成的重要组成部分,是生成后勤保障力的重要因素之一。加强军队资产管理,对合理配置军事经济资源,提高后勤综合保障能力,促进部队战斗力的提升具有重要意义。加强军队资产管理,进一步深化“资预结合”改革,首先,要进一步明晰资产管理责任主体。资产作为经费 The military’s physical assets constitute an important part of military expenditures and are one of the important factors in generating logistical support. Strengthening the management of military assets is of great significance to the rational allocation of military economic resources, enhancement of the comprehensive logistical support capability and promotion of the combat effectiveness of the armed forces. To strengthen the management of military assets and further deepen the reform of “pre-funding and integration,” we must first clarify the main body of asset management responsibilities. Assets as funding