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军队财务标准制度在军队财务活动中占有十分重要的地位。由于主客观因素的影响,军队财务标准制度在制定和执行过程中,经常出现偏差,这种偏差给军队财务活动和部队建设带来了极大的危害。文章在分析了军队财务标准制度偏差的各种表现、带来的后果及其产生的原因的基础上,提出了修正偏差的具体思路:加强对军队财务标准制度的研究论证,建立科学的财务标准制度体系,建立标准制度的动态调控机制,完善标准制度执行过程中的监控机制。
The military financial standard system occupies a very important position in the military’s financial activities. Due to the influence of the subjective and objective factors, the deviation of the financial standard system in the military during its formulation and implementation often brings great harm to the army’s financial activities and army building. Based on the analysis of the various manifestations, the consequences and the causes of the deviation of the financial standard system in the armed forces, the article puts forward the concrete ideas for correcting the deviation: to strengthen the study and demonstration of the military financial standard system and establish a scientific financial standard System, set up a dynamic system of regulation and control mechanisms, improve the standard system in the implementation of the monitoring mechanism.