生活费是保证我军人员、马匹生存的基本的费用。其科目包括干部薪金、志愿兵薪金,职工工资、义务兵津贴、抚恤费、退役费、福利费、伙食费,饲料费、被装费。生活费涉及全军所有人员切身利益,政策性很强,在预算经费的构成中占有较大比重。因此,管好、用好这类经费,不仅在经济上,而且在军事和政治上都有着极其重要的现实意义。一、改进和完善现行生活费管理办法的必要性 The cost of living is to ensure that the basic cost of survival of our troops, horses. The subjects include cadre salary, volunteer salary, employee salary, volunteer allowance, pension, retirement, welfare, meals, feed costs, was loaded. The cost of living involves the immediate interests of all officers in the army, is highly policy-oriented, and accounts for a large proportion of the budgetary funds. Therefore, to manage and make good use of such funds is of extremely important practical significance not only economically but also in the military and political fields. I. The Necessity of Improving and Perfecting the Administrative Measures on Current Living Costs