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科学民主的决策是军队财务工作的龙头,是把好经费使用方向和实施高效保障的关键。科学民主的财务决策就是经过充分论证,统筹安排经费的投向投量,追求高效益,发挥民主作用,把有限的经费用到部队发展的“刀刃”上。只有构建科学民主的财务决策机制,实现财务决策的科学化和民主化,才能把财务管理提升到科学管理的新水平,进而提高军队现代化建设的保障效益。
The decision-making of science and democracy is the leading force in the financial work of the military and the key to putting the funds in good use and implementing efficient guarantees. Scientific and democratic financial decisions are made through full justification and overall planning of the amount of funds invested, pursuing high efficiency, playing the role of democracy and applying limited funds to the “cutting edge” of military forces. Only by building a scientific and democratic financial decision-making mechanism and making the financial decisions scientifically and democratize can we elevate the financial management to a new level of scientific management so as to enhance the guarantee efficiency for the modernization of the armed forces.