人武部资金集中支付在我军是新生事物,已经在全军范围内全面推开,并取行了很好的效益,但在实践中也遇到了一些困难和阻力。对人武部资金集中支付的形式与实质、效益与效率、所带来的军队会计基本概念的变化以及领导干部经济责任等问题进行深入研究和探讨,有利于改革的顺利推进和深入发展。 The concentrated payment of funds by the People’s Armed Forces Department is a new-found thing in our army. It has been fully rolled out within the army and taken good benefits. However, in practice, we have encountered some difficulties and obstacles. In-depth study and discussion on the form and essence of Centralized Payment of People’s Armed Forces Funds, efficiency and efficiency, changes in the basic concepts of military accounting brought by the People’s Armed Forces, and economic responsibilities of leading cadres are conducive to the smooth progress and deepening of the reform.