党委理财是军队是在长期实践中形成的优良传统,党委理财的质量直接决定着财务工作的质量和效率。预算作为党委理财的基本工具,其体系的变革也必然带来党委理财方式、方法的变化,正确认识这些变化,适时调整工作思路,对于提高党委理财质量,推动预算改革的落实具有重要的意义。 Party committee financial management is the fine tradition that the military formed in long-term practice. The quality of party financial management directly determines the quality and efficiency of financial work. As a basic tool for Party committees to manage their financial affairs, the budget reform will inevitably bring about changes in the ways and means of managing the party committees’ financial management. A correct understanding of these changes and the timely adjustment of work ideas are of great significance to improving the quality of financial management and promoting the implementation of budget reform.