我军预算执行控制的现状分析及对策

Analysis of the Contemporary Situation of Military Budget Execution Control in PLA and the Countermeasures of Strengthening Military Budget Execution Control

目前我军预算执行控制存在主体缺位、目标偏移、机制不顺、责任不明、力度不强等问题,其原因来自权力因素、机制因素、制度因素、程序因素。加强预算执行控制的对策包括:规范预算执行制度、建立军队预算支出绩效评价体系、设计适用现代化监控的技术手段。

The main question existing in the military budget execution control are as follows： the lack of principal part, the transfer of control aim, the jam of control mechanism, the faintness of control duty and fee- bleness of control power. There are four reasons for this situation： power, mechanism, constitution and process. Countermeasures should be taken to strengthen military budget execution control, we suggest that the following countermeasures should be included： to make the related constitution more perfect, to establish an estimation system for military budget execution, and to supervise the military budget execution process by using modem techniques.