军队物资部门资本金制度的建立是对军队物资资金管理模式、核算模式的一次重大改革,它是物资工作“适应市场、保障战场”的必然选择。它明晰了军队物资部门产权关系、依法确认了军队是物资部门唯一投资主体,调整和理顺了军队物资部门的资金结构,深化了军队物资工作改革。 The establishment of the capital system of the military goods department is a major reform of the management mode and accounting mode of the military goods and materials. It is the inevitable choice for the work of materials to “adapt to the market and safeguard the battlefield”. It clarified the property relations of military supplies and departments, and confirmed that the military was the sole investment body of the materials department in accordance with the law. It adjusted and straightened out the capital structure of the military goods and departments and deepened the reform of the military materials and materials work.