党委理财是党对军队绝对领导在财经工作中的具体体现。军事斗争准备的进一步深入和军队转型建设逐步深化,对党委科学理财提出了更高的要求。从财经决策、依法管财、预算调控和综合监督等方面入手,完善相应的管控机制,是不断提高党委理财质量和效能的基本保证。 Party committee financial management is the concrete manifestation of the party’s absolute leadership in the military and financial work. Further deepening preparations for military struggle and gradual deepening of the army’s transformation have set higher demands on party members’ financial management. Starting from the aspects of financial decision-making, management of property according to law, budget regulation and control and comprehensive supervision, improvement of the corresponding management and control mechanism is the basic guarantee for continuously improving the quality and efficiency of financial management by Party committees.