部队财务预算管理工作是科学合理使用经费,全面提高和充分发挥有限建设经费的经济效益,为部队建设提供强有力的服务保障的重要环节。近年来,部队预算管理工作初步形成了具有部队自身特点的预算管理体制,但预算意识淡化、预算执行控制手段软化等问题依然在一定范围和一定程度上存在。为进一步完善预算管理工作就应抓好预算编制、预算执行和预算分析三个重要环节。 The management of the army’s financial budget is an important link in scientifically and rationally using funds, comprehensively raising and giving full play to the economic benefits of limited construction funds, and providing a strong service guarantee for army building. In recent years, the budgetary management of the armed forces initially formed a budget management system with its own characteristics. However, issues such as the diminishing of budgetary awareness and the softening of the budget execution control measures still exist to a certain extent. In order to further improve the budget management work, we should pay close attention to the three major aspects of budget preparation, budget implementation and budget analysis.