党的十四大确立了我国的市场经济体制。市场经济主要依靠市场机制配置资源。在市场经济条件下,如何搞好我军的财力资源配置是我们面临的新课题。财权的划分是财力资源配置的重要内容。本文拟就经费调剂权问题谈谈自己的认识。一、经费调剂权的特征所谓经费调剂权,是指经费在按标准领报或分配指标的条件下,通过法规形式赋予党委在一定范围内调剂经费的机动财权。经费调剂权是各级党委财权的重要组成部分,从形式上讲,它同保管权、使用权一样,同是财权的组成部分;从实质上讲,它又是在一定范围内,一定层次上对经费的有限再分配。调剂经费是单位机动财力的一部分,可以按规 The 14th National Congress of the Communist Party of China established our country’s market economy system. Market economy relies mainly on market mechanisms to allocate resources. Under the conditions of a market economy, how to do a good job in allocating financial resources to our army is a new task we are facing. The division of financial power is an important part of the allocation of financial resources. This article intends to talk about their own understanding of the issue of the allocation of funds. First, the characteristics of financial transfers The so-called financial transfers, refers to the funding in accordance with the standard reporting or distribution of indicators, by way of law to give the party committee in a certain range of funds mobilization of financial property rights. Dispatch of funds is an important part of the financial power of party committees at all levels. In terms of form, it is the same as the right to custody and the right to use, and is also an integral part of financial power. In essence, it is also within a certain range and at a certain level Limited redistribution of funds. Disbursement funds is part of the unit of mobile financial resources, according to regulations