实行国防费管理法制化,是我国法制建设的重要内容,是我军从严治军的重要方面。既是贯彻落实新时期军事战略方针的需要,也是适应法制化的社会主义市场经济的必然趋势。现阶段国防费管理法制化工作的重点,就是要加快管理立法步伐和加大执法力度。本文在总结回顾我国国防费管理的历史沿革和现状的基础上,分析了在新形势下国防费管理走向法制化轨道的必要性和紧迫性,针对当前我国国防费运行状态和管理实际,提出了实行法制化管理的基本思路。 The implementation of the legalization of the administration of defense expenditures is an important part of the legal construction of our country and an important aspect of our military’s strict administration of the armed forces. It is not only the need to implement the military strategic guideline in the new era but also the inevitable trend to adapt to the legalized socialist market economy. At this stage, the focus of the legalization of defense expenditure management is to speed up the pace of legislative management and step up law enforcement. On the basis of reviewing the historical evolution and current situation of China’s national defense cost management, this paper analyzes the necessity and urgency of the national defense cost management under the new situation. In view of the present state of our country’s defense expenditure and its management practice, The basic idea of ​​implementing the legal system management.