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在经费短缺比较突出的情况下,军费结构优化主要是通过存量的调整和加强管理来实现。本文侧重分析军队财务管理问题,认为:军费需要与可能的矛盾制约了军费结构优化;经费运动与物资运动脱节的矛盾妨碍了“保障有力”目标的实现;职能不清、体制不顺是军费结构优化的体制梗阻;财务管理的规范性要求与市场环境波动性的矛盾是军费结构优化环境培养的现实难题;军费结构优化的追求明显地体现了提高军队财务管理效率与军队财务管理思路滞后和财务管理方法落后的矛盾。
Under the circumstance that the funding shortage is more prominent, the optimization of the military expenditure structure is mainly achieved through the adjustment of stock and the strengthening of management. This paper focuses on the analysis of the financial management of the military and holds that: the conflict between the military needs and the possible constraints has constrained the optimization of the military structure; the conflict between the movement of funds and the movement of supplies has hindered the realization of the goal of “enabling security”; the unclear functions and the unsound system of military expenditures Optimizing institutional obstruction; the contradiction between the normative requirements of financial management and the volatility of market environment is a realistic problem in fostering an optimized environment for military expenditure structure; the pursuit of optimizing the structure of military expenditures clearly shows that raising the efficiency of military financial management and the delay of the military’s financial management thinking and the financial Contradictions of backward management methods.