论文部分内容阅读
在军以下作战部队不再从事经营性生产和部队经费标准有了相应提高的情况下,财务管理的重点转移到了标准经费的挖潜闸效上。如何搞好标准经费的管理呢?文章认为,提高并统一思想认识,建立财务管理目标和标准经费管理目标,治理经费预算使用过程中的“软”、“漏”、“超”,建立经费管理的约束、激励、监督机制,提高财务干部素质等是提高标准经费管理的着力点。
Under the condition that military combat units no longer engage in operational production and the standards for troop expenses have been raised correspondingly, the focus of financial management has shifted to the scouring effect of standard funds. How to improve the management of standard funds? The article holds that to improve and unify the ideological understanding, establish financial management objectives and standard financial management objectives, and manage the “soft”, “missing” and “super” in the budgetary use of funds to establish the fund management The restraint, encouragement and supervision mechanism to improve the quality of financial cadres is to improve the standard funding management focus.