我军财务管理的一些基本制度,在历史上曾经多次改革和修订,而每次修改和调整的重点又是管理体制和经费管理分工。也就是所渭“条条与块块”、“条块结合”、“集中与统一”等问题。改革开放以后,军队在财务管理制度上确定了“事业部门与财务部门共同管理”(简称双轨制)的经费管理体 Some basic systems of our army’s financial management have been repeatedly reformed and revised in history, and the focus of each revision and adjustment is the division of management system and fund management. That is, the “rules and block”, “combination of block”, “focus and unity” and other issues. After the reform and opening up, the military set forth in the financial management system the “management body of the joint venture between the business unit and the financial department” (hereinafter referred to as “dual-track system”)