论文部分内容阅读
为了进行军队的财力资源合理配置、提升财务保障的能力,军队的财务管理体制改革势在必行,新时期的军队财务管理体制改革的发展目标应该是对财务管理流程的优化,采取联合作战的形式建立起预算、管理与供给三方相对独立的财务管理职能结构,并且,要将权利制约作为重点,对财权进行划分与调整。按照职权分配理念,执行管理分工职责。从而构建其适应先进军队发展的财务体系。
In order to rationally allocate the financial resources of the armed forces and enhance the capability of financial security, the military’s financial management system reform is imperative. The goal of the reform of the military financial management system in the new era should be to optimize the financial management process and take joint operations Form the budget, management and supply of relatively independent tripartite financial management function structure, and to restrict the rights as a priority, the division and adjustment of financial rights. In accordance with the concept of power distribution, the implementation of the duties of management division. Thus building its financial system adapted to the development of advanced military forces.