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建立和完善军人保险基金理论体系,对健全军人保险制度,推动军人保险事业发展,增强军人保险基金工作的理论性,提高军人保险基金管理水平具有十分重要的意义。文章就建立具有我军特色的、适应当前和未来基金管理工作需要的保险基金理论体系进行了分析。认为,军人保险基金理论体系应分为基础理论、管理应用理论和技术方法理论三个层次。
Establishing and perfecting the theoretical system of military insurance funds is of great significance to improving the military insurance system, promoting the development of military insurance, strengthening the theoretical work of military insurance funds, and improving the management of military insurance funds. The article analyzes the theoretical system of insurance funds that has the characteristics of our army and is suitable for the current and future fund management. That the theoretical system of military insurance fund should be divided into three levels: basic theory, management application theory and technical method theory.