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尽管部队财务管理呈现良好的发展态势,但部队经营性单位经费管理仍存在诸多不足,笔者阐述了部队经营性单位经费管理的概念,深刻的指出部队经营性经费还存在财务管理体制不科学,财务管理混乱,有“权力寻租”现象,财务管理人员专业水平不高等问题,进而提出解决问题的具体措施,对经营性单位财务管理改革有较好的指导作用。
Although the financial management of the armed forces has shown a good momentum of development, there are still many deficiencies in the funds management of the military operating units. The author elaborates the concept of the funds management of military units and profoundly points out that there are still unscientific and financial Management chaos, “power rent-seeking ” phenomenon, the professional level of financial management personnel is not high, and then put forward specific measures to solve the problem, the financial management reform of business units have a good guiding role.