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军队财务是军队经费取得和使用的经济活动及其所体现的同各方面的经济关系,是国家财政分配在军事领域里的延伸。军队为履行其特殊使命,在分配和使用经费活动中,同军内和军外、上级和下级、集体和个人等形成各种经济关系。这些活动和关系,都是为了保障军事行动的需要而展开的,具有明显的军事特征。军队财务运用货币的形式,全面的反映军队建设的方针和发展趋向,是对军队建设进行客观控制的手段之一,它对军队各项事业起促进、制约、调节、平衡和综合反映的作用,因此,军队财务为历代国家和军队领导人所重视。一、军队财务历史概况
The financial affairs of the army are the economic activities obtained and used by the military funds and their economic relations with all aspects embodied in it. They are an extension of the state's financial allocation in the military field. To carry out its special mission, the military forms various economic relations with the military and the military, superior and subordinates, collectives and individuals in the distribution and use of funds. These activities and relations are all carried out to guarantee the needs of military operations and have obvious military characteristics. As a means of objectively controlling army building, the military's financial affairs, in the form of currency, comprehensively reflecting the military construction guidelines and development trends, plays an important role in promoting, restricting, regulating, balancing and comprehensively reflecting on various military undertakings. Therefore, the military finance has been valued by the leaders of all countries and the armed forces of all generations. First, the military financial history