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军队财务改革的不断深入,使军事财政关系进一步理顺,但也存在不足,主要源于主观认识的扭曲。要改变现状,除主观努力外,客观基础要加强,诸如量入为出、集中统一、保障重点、依法理财和谋求效益原则必须遵循。在此基础上,要强化管理。“管理”要从群众活动、协调过程和效益保证三方面去认识,要从战略、战役和战术三个层次上去操作。做到强化管理,还要解决集中与分散、原则性与灵活性等五对矛盾,并突出标准经费、基本建设经费和企业财务的管理重点。
The continuous deepening of the financial reform of the armed forces has further straightened out military and financial relations, but there are also deficiencies, mainly due to distortions in subjective understanding. In order to change the status quo, in addition to the subjective efforts, the objective basis should be strengthened. For instance, we must take the principle of “putting expenditure into practice, consolidating and safeguarding the key points, managing wealth according to law and seeking benefits”. On this basis, we must strengthen management. Management should understand from three aspects: mass activities, coordination process and benefit guarantee, and should operate from three levels: strategy, campaign and tactics. In order to strengthen management, we must also resolve the five contradictions such as concentration and dispersion, principle and flexibility, and highlight the management of standard funds, capital construction funds and corporate finance.