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文章在明确总的改革指导思想、基本原则的基础上,提出了用三年左右时间分两步实现军队财务管理体制改革目标的基本思路:第一步,1998年底前归并军以下部队装备财务系统;第二步,2000年前归并军区以上大单位装备财务系统。最终使全军部队的军费拨款供应、预(决)算及财务法规的制定等由后勤财务部门统一归口办理,各级事业部门均作为分项经费的管理部门,形成一级部队只设一个财务部门的框架结构,重点解决党委首长的财权财力、后勤财务部门的综合理财地位和事业经费的供管体制问题。这样,能够更好地从根本上减少供管部门、供管环节、银行帐户、相互矛盾,形成经费供应保障的综合能力,提高经费使用效益,促进部队全面建设。
On the basis of clarifying the guiding principle and basic principle of the general reform, the article puts forward the basic idea of achieving the goal of the reform of the financial management system in two steps in three years or so: First, by the end of 1998, ; The second step, 2,000 years ago merged with large units above the military equipment and financial system. Finally, military supplies and expenditures for military allocations, budget decisions and the formulation of financial laws and regulations will be handled centrally by the logistic and financial departments. All business departments at all levels will serve as management departments for the disbursement of funds, forming only one financial department The framework of the department focuses on resolving the financial and financial resources of the party chief, the comprehensive financial position of the logistics and finance department and the system of provision of funds for the operation. In this way, we can better fundamentally reduce the overall capability of the supply management departments, the supply chain and the bank accounts in contradiction with each other to form a funding guarantee so as to enhance the utilization efficiency of funds and promote the all-round construction of the armed forces.