现行舰艇补助金,是海军舰艇部队特有的专业性补贴,其实质是一种补偿性生活补贴。在执行过程中,由于固定舰艇补助金标准设置了若干个级别,给财务核算工作带来了诸多不便;舰艇航行补助金由于以时间为计领依据。在个别单位诱发了弄虚作假、虚报冒领等现象的发生。社会主义市场经济条件下,如何使舰艇补助金达到合理性与效益性相统一,有必要对现行标准和发放办法进行改革和完善。 The current warship subsidy is a pecuniary subsidy that is unique to the Navy’s naval force. Its essence is a kind of compensatory life allowance. In the implementation process, due to the fixed warship standard set a number of levels, to the financial accounting has brought a lot of inconvenience; navigational subsidies due to time-based collar basis. Induced fraud in individual units, false reports of fraud and other phenomena. Under the condition of socialist market economy, it is necessary to reform and perfect the existing standards and payment methods in order to unify the rationality and efficiency of warship subsidies.