党委理财是军队财务工作的基本原则,也是依法管财、科学理财、节俭用财的客观需要。只有加强党委理财,才能充分发挥党委在财务工作中的把关定向作用,最大限度发挥经费使用效益。党委理财应包括以下几个方面的内容:一是明确目标,把准理财方向。要根据军委的战略意图和全军财务法规,结合本级部队的实际情况和事业任务,确定部队的发展方向和建设目标。同时要防止脱离实际搞形式主义,确保目标和方向具体、明确、科学、可行,只有这样才能增强财务工作的可 Party financial management is the basic principle of military financial work, but also the objective needs of managing money according to law, scientific management, and fiscal frugality. Only by strengthening party financial management can we give full play to the role of party committees in checking the financial work and maximize the efficiency of using funds. Party financial management should include the following aspects: First, a clear goal, the direction of financial management. According to the strategic intent of the Central Military Commission and the financial laws and regulations of the whole army, combining with the actual conditions and tasks of the military at the corresponding level, we must determine the direction and objectives for the development of the armed forces. At the same time, we must prevent the possibility of escaping from the actual practice of formalism, ensuring that the goals and directions are specific, clear, scientific and feasible, and that we can enhance financial work.