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实施军队财务问责制能更好地监督和制约军队财务工作,促进财务保障效能的提高。建立军队财务问责制应准确定位军队财务问责主体与客体,合理界定军队财务问责标准,依法选择军队财务问责方式,明确规范军队财务问责程序,同时还应注意问责意识的树立,问责过程的公开,问责后续的监管,以及问责失范的救济等问题。
The implementation of the financial accountability system of the military can better supervise and control the military financial work and promote the improvement of the financial guarantee effectiveness. The establishment of the military financial accountability system should accurately locate the subjects and objects of the army’s financial accountability, define the standard of financial accountability of the army rationally, choose the method of financial accountability of the army in accordance with the law, and clearly regulate the procedure of the army’s financial accountability while at the same time paying attention to the establishment of the sense of accountability The openness of the accountability process, the follow-up regulation of accountability and the remedies for the loss of accountability.