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强化预算管理,对于加强军队财务集中统管,克服财权财力分散,促进部队全面建设都有着十分重要的意义。文章在分析当前预算管理软化的主要表现及根本原因之后认为,强化预算管理,必须充分认识预算管理在军队建设中的重要作用和积极意义,增强执行预算的自觉性;必须科学、全面、合理地编制预算,优化财力配置,必须制订有效的管理措施,保证预算计划的顺利实施,并提出了坚持“一支笔”审批、实行“供应证”制度、推行“责任制”管理、实施“跟踪式”考评等四种有效的管理办法。
To strengthen budget management is of great significance to strengthening the centralized management over the financial affairs of the armed forces, overcoming the dispersion of financial powers and fiscal resources and promoting the all-round construction of the armed forces. After analyzing the main manifestations and underlying causes of the current softening of budget management, the article believes that to strengthen budget management, we must fully understand the important role and positive significance of budget management in army building and enhance the consciousness of budget implementation. We must scientifically and comprehensively and rationally To formulate the budget and optimize the allocation of financial resources, we must formulate effective management measures to ensure the smooth implementation of the budget plan. We also put forward the principle of “one-pen” examination and approval, the implementation of the “supply certificate” system, the implementation of the “responsibility system” and the implementation of the “ ”Evaluation of four effective management methods.