文章从军队部门预算的内涵出发,论证了军队实行部门预算的必要性和可能性。在此基础上提出了预算制度改革的基本设想:改革预算科目体系,推进组织机构调整改革,加快预算系统开发应用。 Based on the connotation of the military department budget, the article demonstrates the necessity and possibility of the departmental budget implementation. On this basis, the basic assumption of the reform of the budget system is put forward: to reform the budget subject system, to promote the adjustment and reform of the organizational structure, and to speed up the development and application of the budget system.