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由于军事财力资源的短缺性,军费运行机制的合理性和有效性在很大程度上决定着军费使用效益的高低。现行“三条线”的军费运行格局,是军队财务管理体制围绕着集权与分权这对矛盾几经演变的结果,其弊端集中体现为财力分散和运行低效。改革这种军费运行机制,不能简单地停留在对现行体制的修修补补上,应立足于“吃皇粮”的目标,从有利于增强军队的整体性,有利于加强部队财务管理,并能应付未来高技术局部战争的需要着眼,重新构建。为此,本文设计了“一个中心,两条渠道”的新型军费运行机制,即以军费结算中心为主体,彻底分流预算经费和预算外经费。预算外经费通过军队国有资产营运公司系统运行,从一个口子补入预算经费,预算经费则由区域性的军费结算中心按全额预算组织保障。
Owing to the shortage of military financial resources, the rationality and effectiveness of the military operation mechanism determine to a large extent the effectiveness of the use of military expenditures. The current pattern of the “three lines” of military operations is the result of the evolution of the military financial management system centered around the contradictions between centralized power and decentralized power. The drawbacks have been manifested in the scattered financial resources and the inefficient operation. To reform such a mechanism for the operation of military expenditures can not simply remain on the tinkering with the existing system but should be based on the goal of “eating imperial food.” From the point of view of enhancing the integrity of the military and enhancing the financial management of the armed forces and handling the future The need for high-tech local wars needs to be rebuilt. Therefore, this paper designed a new type of military operation mechanism of “one center and two channels”, that is, taking the military budget settlement center as the main body and thoroughly divert the budgetary funds and extra-budgetary funds. The extrabudgetary funds are run through the system of military state-owned asset operation companies, and are replenished from a budget by the budgetary budgets. The budget funds are guaranteed by the regional budgetary bureaus organized by the full budget.