摘要
现代军费管理是推动军事管理革命的基础和重要支柱。从军费投入到军事能力生成,主要经历需求、规划、预算、执行、评估等基本环节,环环相扣、相依相制。其中,需求是牵引,规划是主导,预算是龙头,执行是主体,评估是保证。解决资源配置与备战打仗相脱节、军费管理效能不高的问题,关键要以预算为龙头核心,建立系统化流程化的资源配置机制,打通资源投入与军事能力需求、战斗力生成之间的链路。
Modern military expenditure management is the foundation and important pillar for promoting the revolution of military management.From the military expenditure to the generation of military capabilities,it mainly goes through the basic links of demand,planning,budgeting,execution,evaluation,etc.,which are interlocking and interdependent.Among them,demand is the lead,planning the dominant,budget the leader,execution the subject,and evaluation the guarantee.To solve the problem of resource dislocation and low efficiency in military management,the key is to use the budget as the leading core,establish a systematic and streamlined resource allocation mechanism,and open up the link between resource input,military capability demand and combat capability generation.
作者
毛飞
王德强
牛文杰
元红花
MAO Fei;WANG Deqiang;NIU Wenjie;YUAN Honghua(Army Service Academy,Chongqing 401311,China)
出处
《国防科技》
2019年第5期84-89,共6页
National Defense Technology
关键词
军费管理
预算
会计分析
military management
budget
accounting analysis
