文章在论述改革完善军队预算科目必要性的基础上,提出了建立接军兵种分类的预算科目新体系,设计了在事业经费和装备经费款级科目下增设“行政消耗性”项级科目和建议科学设置生活待遇费类科目、设置使用公务费类科目、合理调整设置装备经费科目、细化“作战费”款级科目等。 Based on the necessity of reforming and perfecting the military budgetary subjects, the article puts forward a new system of budgetary items for establishing the classification of military branches, and designs the “administrative consumptive” items and suggestions under the subjects of business and equipment expenses Scientific life-setting fee class subjects, set the use of civil service fee subjects, reasonable adjustments to set up equipment funding subjects, detailed “combat fee” section subjects.