“资预结合”必须在完整、科学、全面的资产核算基础上才能顺利进行,要求会计准确提供资产存量、实时反映资产流量、核算基础采用应计制并实现核算管理信息化。目前军队资产核算存在着报告不一致、记录不完善、计量不全面、确认不明确等问题,应从制度改革入手,对资产报告、记录方法、计量属性、确认条件进行全面优化整合。 “Pre-combination of capital ” must be carried out on the basis of a complete, scientific and comprehensive asset accounting. It requires the accounting to accurately provide the stock of assets and reflect the asset flow in real time. The accounting basis adopts accrual accounting and accounting information management. At present, there are some problems such as inconsistent reports, incomplete records, incomplete measurement and unclear confirmation of the assets appraisal in the armed forces. We should start with the system reform and fully optimize and integrate the asset reporting, recording methods, measurement attributes and confirmation conditions.