当前,后勤改革项目多,预算管理难;维持性经费标准变化多,机动财力少,预算调控难;市场商品门类多,价格多变,预算制度落实难;经费来源渠道多,使用流向复杂,预算控制执行难是部队预算工作面临的现实。在这种情况下,有必要对预算管理方法和模式进行进一步的研究。笔者认为、在年度预算工作中应把握以下四个方面的问题。 At present, there are many logistical reform projects and budget management difficulties. There are many changes in maintenance funding standards, with less maneuvering effort and budgetary regulation and control. There are a large number of commodity markets in the market, and the price is volatile. The budget system is difficult to implement. It is difficult to control the implementation of military budget reality reality. Under such circumstances, it is necessary to conduct further research on the methods and models of budget management. The author believes that in the annual budget work should grasp the following four aspects.