Research On The Reform Of Regional Centralized Payment Management Of Military Funds

The Third Plenary Session of the 18th Central Committee of the CPC adopted the "Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform",which clearly put forward the idea of deepening the reform of military centralized payment system and explored the way of improving scientific management.Military finance is the special manifestation of state finance in armed forces and theoretical researchers of military finance face a major issue,i.e.,exploring how to carry out centralized payment system of military funds,set up regional centralized payment institutions,specify the procedures and methods of such payment system,further strengthen budget binding force and executive power,guard against the risk of funds on the basis of the experiences of the exchequer centralized payment system reform and the characteristics of operation and management in military funds.Military expenditure is the most basic material base for military construction and an important guarantee to achieve the goal of a strong army.It is an important task for financial management to offer quick and efficient money supply after the total military expenditure and the budget allocation are confirmed.After nearly a decade's research and practice,the reform of military centralized payment system has achieved great effect and the effect of financial support has improved a lot.However,some problems arise from the present military centralized payment system with the increase of military expenditure and more tasks in modernization construction.Therefore,it is significant to deepen military centralized payment system reform and explore the way of carrying out regional centralized payment system of military funds so as to realize the aim of a strong army.The study is conducted in accordance with the principle of theoretical discussion and practical analysis to do a research on the management of regional centralized payment of military funds.The study adopts the methods of normative analysis and empirical analysis,systemic analysis and key factor analysis,literature review and summary.It consists of six parts:The first part includes the introduction,which mainly introduces the background information and significance of the research on the reform of regional centralized payment system of military funds,literature review,research framework and research methods.The second part elaborates the basic theory of the centralized payment management of military funds.Starting from the concept of military finance,this part explains the connotation and characteristics of the centralized payment management of military funds and further analyzes the components of it from the following aspects:subject,object,basis,method,model,etc.The third part is about the current situation,problems and analysis of the management of military centralized payment.Through comparative analysis method and from a practical point of view,this part points out the basic situation and the status quo of the management of centralized payment of our military funds and puts forward some problems we are facing.Finally,this part analyzes the problems existing in "centralization-decentralization" alternation,"double-track system"operation and "joint logistics" security.The fourth part presents the reform mentality of the centralized payment management of military funds.This part analyzes the demand,motivation,levels and influencing factors of the centralized payment management of military funds and puts forward some suggestions.Furthermore,this part proposes four dimensions of the regional centralized payment management of military funds from four aspects,namely,consciousness,system,technology and information.The reform pattern of the regional centralized payment management of military funds is drawn from the aspect of system innovation.The fifth part studies the supporting measures for the reform of the regional centralized payment management of military funds.Building and perfecting the construction of the concept,legal system,talent,information and the supporting measures can enhance the operational effectiveness of the military regional centralized payment management.The sixth part summarizes the research conclusion,contributions and suggestions.There are five points in the research conclusion including taking intensive and high efficiency as the goal,taking overall management as the means,utilizing laws and regulations for protection,taking talent team as supporters and taking information technology as the carrier.This part also expounds on the importance of promoting reform because it will make great contributions to the security of military expenditure and broaden the horizons and ideas of modern logistics construction.Four pieces of advice are given for carrying out the reform of regional centralized payment management of military funds from the perspectives of innovating system arrangement,training more powerful professional team,solving technical problems and controlling key points.The innovation of this thesis is that it explores the management methods which are financially characterized by overall planning to promote financial management and improve efficiency as well as promote and achieve the goal of regional centralized payment management of funds by means of perfecting management mechanism,training more professional talent team,innovating policies and systems and improving technical support.