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众所周知,军队建设离不开军费保障,而军费预算管理体系是否科学合理,对军队建设质量具有重要影响。这是因为,预算管理是我军财务管理中的一种重要方法,是财务管理的“龙头”。它通过预算的编制、执行、检查、可以科学合理地安排使用经费,避免超财力使用现象,从而提高经费使用效益,促进军队质量建设。特别是在经费供需矛盾突出的情况下,加强经费预算管理,对于保证军队质量建设目标的实现有更重要的意义。但现行预算管理体系的编制
As we all know, military construction can not be separated from military protection. Whether the military budget management system is scientific or reasonable has an important impact on the quality of army building. This is because budget management is an important method in the financial management of our army and the “leader” in financial management. Through the preparation, implementation and inspection of the budget, it can arrange the use of funds scientifically and rationally and avoid the phenomenon of excessive use of funds, thereby enhancing the efficiency of using funds and promoting the construction of the army’s quality. In particular, under the circumstance that the contradiction between supply and demand of funds is prominent, strengthening budgetary management on budgets has more significance for ensuring the realization of the objective of army quality construction. However, the preparation of the current budget management system