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文章从总结我军历次财务管理体制改革的经验教训入手,说明改革现行体制是克服现行财务管理弊端的需要,是过好紧日子的需要,是保证军队高度集中统一的需要。改革的总方针是:从军队建设全局出发,正确处理集权与分权、条条与块块的关系,调动各方面理财的积极性,进一步提高军费的使用效益。为此,应确立党委理财的权威,改进经费的分配、供应办法,强化监督制约机制,实行综合计划管理。
The article starts with the summary of the experiences and lessons of the previous financial management system reform in our army. It shows that the current system reform is the need to overcome the shortcomings of the current financial management, the need to live a tight life, and the need to ensure a high degree of military unity. The general principle of reform is to proceed from the overall situation of army building, correctly handle the relationship between centralization and separation of powers, and rules and regulations, mobilize the enthusiasm of various parties in managing wealth and further enhance the efficiency of the use of military funds. To this end, we should establish the authority of party committees to manage their financial affairs, improve the allocation and supply of funds, strengthen supervision and control mechanisms, and implement comprehensive plan management.