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军队财务体制创新是军队财务管理过程本身的一项“内在性活动”,是各级、各部门在一定历史时期和一定利益关系中追求自身利益而最终形成的结果。文章通过对军队财务体制的均衡与非均衡分析,阐述了军队财务体制创新的重要意义,并指出足够的“创新激励”和广阔的“创新空间”是创新的前提条件。军队财务体制失衡(非均衡)状态的产生是体制创新的逻辑起点,随着军队财务体制失衡状态的持续,出现第一行动集团、第二行动集团、第三行动集团等,从而比较并选择出最优的军队财务体制创新方案。随着军队财务体制失衡状态的加剧,军队财务体制创新初步实现,在逐步完善的基础上,体制创新完全实现,军队财务体制趋于新的均衡状态。
The innovation of the military financial system is an “intrinsic activity” of the army’s financial management process itself. It is the result of the pursuit of one’s own interests by all levels and departments in a certain historical period and certain interests. By analyzing the balance and unbalance of the military financial system, the article expounds the significance of the innovation of the military financial system and points out that sufficient “innovation incentives” and broad “innovation space” are the prerequisites for innovation. The emergence of an unbalanced (unbalanced) state in the financial system of the armed forces is the logical starting point for system innovation. With the continuous imbalance of the financial structure of the armed forces, the first, second and third operational groups emerge to compare and select Optimum military financial system innovation program. With the aggravation of the imbalance in the financial system of the armed forces, the initial realization of the military’s financial system has taken shape. On the basis of gradual improvement, institutional innovation has been fully realized and the military financial system has reached a new equilibrium.