加强军队财务法制建设,实现军队财务管理的法制化,是提高军队财务管理效益,推动军队财务跨越式发展的必然要求。一、军队财务法制建设的必要性1·提高军队财务管理效益的需要。在军队财务管理过程中,财力的流失和浪费是造成军队财务管理效益低下的重要方面。其主要原因是现行军 Strengthening the legal construction of the financial legal system in the armed forces and realizing the legalization of the financial management of the armed forces is a necessary requirement for enhancing the effectiveness of military financial management and promoting the leapfrog development of the military’s finance. I. The Necessity of Building the Financial Legal System of the Army 1. The Need to Improve the Effectiveness of the Financial Management of the Army. In the course of military financial management, the loss and wastage of financial resources are important aspects of the low efficiency of military financial management. The main reason is the current army