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1988年,中国人民银行和总后勤部联合发出通知,决定军队预算外资金和预算资金划开,单独在银行开设有息帐户,并允许在保证部队经费供应与事业任务完成的前提下,临时闲置的预算外资金,可以参与军队内部的资金调节。这是一项重大的政治性改革,是国家对军队的关怀和照顾。依据这一决定,军队团以上单位在银行开设了预算外资金帐户,在进一步加强对预算外经费管理和核算的同时,总部、军区相继设立了资金调剂中心或相近的资金调节机构,开展了军内资金融通工作。三年时间过去了,如何评估我军在资金管理上的这次重大改革,本文想通过工作实践,对这项改革的重大成果、出现的问题、以及今后如何进一步完善作一浅略的探讨。
In 1988, the People’s Bank of China and the General Logistics Department jointly issued a circular to decide that the extrabudgetary funds and budgetary funds of the army should be set aside. Interest-bearing accounts should be opened separately in banks and allowed to be temporarily vacated under the premise of ensuring the supply of military forces and the completion of their mission. Of extrabudgetary funds that can participate in the internal control of the armed forces. This is a major political reform and a national concern and care for the military. According to this decision, the units above the army regiment set up extrabudgetary funds accounts at the banks. While further strengthening the management and accounting of extrabudgetary funds, the headquarters and the military establishments successively set up funds swap centers or similar funds adjustment agencies and carried out military operations Internal financial intermediation work. Three years have passed. How to assess this major reform of our army in fund management? This article attempts to make a brief discussion on the major achievements of this reform, the problems that have arisen and how to further improve it through our work practices.