中央军委《关于改进和加强军队财务管理的决定》中提出的“调整经费管理分工,完善双轨制”, 是我军财务管理体制适应经费内部矛盾发展规律的必然,又是“钱随事走”改革的进一步深化。它进一步明确了各项经费由事业部门和后勤财务部门共同管理下的职责、权限的分工,不仅可以调动各方面理财积极性,而且对于保证基层经费供应,充分发挥军费使用效益起到固有的作用。在这一规定下如何管好用好事业经费,则是各单位需要结合 The “adjustment of funds management division of work and perfection of the dual-track system” proposed by the Central Military Commission in its “Decision on Improving and Strengthening the Financial Management of the Armed Forces” is an inevitable result of the development of the internal financial conflicts within the financial management system of our military. It is also a “money go with the matter” reform Further deepening. It further clarified that all funds should be managed under the joint responsibility of the business unit and the logistics and finance department. The division of powers and responsibilities should not only mobilize the enthusiasm of all parties in managing wealth but also play an inherent role in guaranteeing the supply of funds at the grass-roots level and giving full play to the effectiveness of the use of military expenditures. Under this provision, how to manage and make good use of funds for the cause, it is necessary for all units to combine