美陆军通用基金企业业务系统特点与启示

Features and implications of the US Army General FundEnterprise Business System

本文以美国陆军通用基金企业业务系统为研究对象,从后勤信息化建设发展历程、军费企业化管理特点和陆军财务转型重要举措三个方面介绍了该系统建设的有关背景,总结了与“军财工程”相比,通用基金企业业务系统存在的分配多个用户角色、实时共享数据和重视成本文化等多个突出特点,并提出与军队财务管理信息系统建设有关的六点启示,以期为推进军队财务信息化建设、提高军队财务信息化保障水平提供参考。

Taking the General Fund Enterprise Business System of US Army as the research object,this paper introduces the background of its development,from the informationization development of logistics management,the characteristics of commercialized management of military expenditure,as well as the measures of the Army finance transformation,summarizes its outstanding characteristics,of multi-user distribution,real-time data sharing and cost culture emphasis,and proposes some implications related to the construction of the Military Finance Management Information System of PLA,so as to improve our system in its supportive role.