为适应社会主义市场经济发展的客观要求,配合国家新的预算体制,我军从内容、形式及编制方法等上对军费预算体制进行了重大改革。本文介绍了我军建国以来预算制度的建立、演变及改革等,探讨了深化我军预算工作制度的改革应注意或需要完善的问题。 In order to meet the objective requirements of the development of a socialist market economy and cooperate with the new budget system of the country, our military has carried out major reforms on the budget system for military expenditures in terms of its content, form and preparation methods. This article introduces the establishment, evolution and reform of the budget system since the founding of the People’s Republic of China and explores the issues that should be paid attention to or need to be perfected in deepening the reform of our budget work system.