我军现行的军费管理体制比较合理地划分了财务部门和事业部门的经费管理职责和权限,初步建立了经费使用与管理的约束机制,为我军各项事业任务的完成提供了有效的保障。但从实际运行来看,也存在不少问题。主要表现为:部分经费由各有关事业部门按系统垂直供应管理,经费自主使用,账户单独开设,资金分别存储,导致财权松懈,财力分散;在军费总额与军队实际需要差距较大的情况下,军队只能根据国家拨给的军费总额在军队内部进行分配,领导机关和业务部门可以控制军费的使用方向,但无法了解使用的实际情况,不能掌握军费的实际使用效益,导致军费分配与军队建设相脱节;不同事业部门从各自业务考虑,各有各的标准,不能从总体上考虑军费的使用,财权事权协调不 The current military administration system of our army has fairly divided the responsibilities and powers of fund management for the financial department and the business department, and initially established the constraint mechanism for the use and management of funds, which has effectively provided the guarantee for the completion of various tasks for our military. However, from the actual operation, there are many problems. The main manifestations are as follows: Part of the funds is managed vertically by the relevant departments and systems and is used independently. The accounts are opened separately and the funds are stored separately, resulting in the loosening of the financial power and the fragmentation of financial resources. Under the situation that the total military expenditure is far from the actual needs of the military, The military can only be allocated within the army according to the total amount of military expenditures allocated by the state. The leading organs and business units can control the direction of the use of military expenditures, but can not understand the actual conditions of use and can not grasp the actual utilization benefits of military expenditures, resulting in the distribution of military expenditures and army building Phase separation; different business units from their own business considerations, each with its own standards, can not generally consider the use of military spending, the coordination of financial powers and affairs do not