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近几年,在党的改革开放方针指引下,部队的生产经营初步形成了一套完整体系,军事经济效益、社会效益显著提高,为弥补国防费不足,改善部队生活,支援地方建设起到了重要作用。然而,我们也应当看到,当前,如何管理使用好生产经营资金,使本来不足的资金发挥最大的使用效益,这是需要我们认真对待的问题,笔者就此谈些看法。一、完善管理体制,疏通资金渠道部队生产经营财务不同于预算财务,它有其自身的特点。生产经营财务主要控制管理生产经营过程中的资金运动,通过资金有效地运动从而获得增值。这就要建立和完善一套与之相适应的财务管理体制,以保证资
In recent years, with the guidance of the party’s principle of reform and opening up, the army has basically formed a complete system of production and management. The military economic benefits and social benefits have risen notably. It has played an important role in making up for lack of national defense spending, improving troops’ living and supporting local construction. effect. However, we should also see that at present, how to manage and make good use of capital for production and operation so as to maximize the benefits of using capital that has not enough funds is an issue that needs our serious attention. I would like to make some comments on this point. First, improve the management system and clear the channels of funds Production and management of the financial unit is different from the budget finance, which has its own characteristics. Production and operation finance mainly controls the capital movement in the process of production and operation, and gains value through effective movement of funds. This is necessary to establish and perfect a set of financial management system to ensure funding