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合理配置军队的财力资源,加强军队的财务保障能力,是深化军队财务管理体制改革的要求。新的时期军队进行财务管理制度改革要注重优化财务管理的流程,使财务管理程序的精简化。在深化军队财务管理体制改革的过程中可以实现预算、管理与供给三者之间相对独立,又相互制约的状态,形成先进、有效的财务管理体系。
To rationally allocate the financial resources of the armed forces and to strengthen the financial support capability of the armed forces is a requirement for deepening the reform of the financial management system in the armed forces. The reform of the financial management system by the military in the new period should focus on the optimization of the financial management process and the simplification of financial management procedures. In the course of deepening the reform of the financial management system of the armed forces, the state of relative independence and mutual restraint among the budget, management and supply can be realized and an advanced and effective financial management system can be formed.