部队的经济活动是以资金活动贯穿始终的,部队的经济效益主要是通过战斗力反映出来的,综观历史与外军经验,后勤财务管理得好, 部队全面工作就能健康发展。目前,随着后勤保障社会化改革,市场竞争机制的引入,后勤财务保障是否健全显得尤为重要。本文着重从以下五个方面就如何强化财务管理,提高经济效益进行论述。 The economic activities of the armed forces are carried out through the activities of funds throughout the period. The economic benefits of the armed forces are mainly reflected through combat effectiveness. Taking history and the experience of foreign armies into consideration, the well-managed logistics and financial management can make sound development through full-scale military work. At present, with the socialization of logistics support and the introduction of market competition mechanism, it is particularly important that the financial support for logistics is sound. This article focuses on the following five aspects on how to strengthen financial management, improve economic efficiency discussed.