文章对军事财政政策的概念、目标、工具等进行分析后认为,军事财政政策是政府和军委及其总部为了实现军事持续发展目标,以切实满足公共需要而确定的军事财政战略和军事财政策略。其政策目标可以分为总目标、中层目标、具体目标;政策工具主要包括军费预算、军品采办、军人待遇、军费供应与管理、军事财政动员五个方面。 After analyzing the concepts, targets and tools of the military fiscal policy, the article thinks that the military fiscal policy is the military financial strategy and the military financial strategy set by the government and the CMC and their headquarters in order to achieve the objective of military sustainable development and meet the public needs. Its policy objectives can be divided into general goals, middle-level goals and specific goals. The policy instruments mainly include five aspects: military budget, military procurement, military service, military supply and management, and military fiscal mobilization.