军队通过各种方式创收为弥补军费不足起到了重要的作用,但却产生了“第二财政”现象,给军队建设带来了一定的危害。解决军队“第二财政”问题,一要把“第二财政”纳入后勤财务管理渠道;二要清理整顿“第二财政”;三要理顺财务管理体制;四要分步进行。 The army has played an important role in making up for the shortage of military expenditures through various means of revenue generation, but it has produced the phenomenon of “the second finance” and has brought certain harms to army building. To solve the “second finance” issue for the military, we must include “the second finance” in the channels of logistics and financial management; second, we must clean up and rectify the “second finance”; third, we must rationalize the financial management system; and we must proceed step by step.