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文章针对目前部队预算管理现状。从提高预算编制的科学性、提高“皇粮”使用效益、促进部队长远建设出发,提出了“明晰主体、界定属性、分类编制、各自平衡”的分类预算法改革思路。即:将单位年度预算根据经费属性区分为维持性经费预算和发展性经费预算两部分。维持性经费预算根据标准经费采用增量法编制,主要维持部队日常运转;发展性经费预算根据上级安排的专项建设发展性经费及本级家底采用零基法编制,主要保障增强部队战斗力、促进部队长远发展的任务和项目。这一改革方法在全面总结我军预算管理历史经验的基础上,借鉴了外军的有益做法,适应了军队吃“皇粮”的发展趋势,符合部队建设的内在要求,有利于实行财务联勤保障。
The article aims at the current situation of the military budget management. From the perspective of improving the scientific nature of budgeting, improving the efficiency of using “Huangliang” and promoting the long-term development of the army, the reform of the classified budget method of “clarifying the subject, defining the attributes, classifying and preparing for each balance” was put forward. That is, the annual budget of the unit is divided into the maintenance budget and the development budget based on the financial attributes. The budget for maintaining expenditures is mainly based on incremental methods and the daily maintenance of troops. The budgets for development funds are based on the special funds for development and construction arranged at the higher level and the zero-based laws for the families at the same level, which mainly guarantee the enhancement of the combat effectiveness of the troops and the promotion of troops Long-term development tasks and projects. On the basis of comprehensively summarizing the historical experience of our military budget management, this reform method draws on the useful practices of the foreign military and adapts to the trend of the military’s eating of “imperial grain” and is in line with the inherent requirements of army building and is conducive to the implementation of financial joint support .