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经费效益研究是军事经济学的重要内容,在军费供求矛盾突出的情况下,提高经费效益理论当然地成为军队财务管理的主要课题和中心任务。由于经费运行表现为经费流量和存量交替转换的过程,经费存量效益便构成经费整体效益的重要组成部分。本文试图从经费流程分析入手,运用流量、存量、成本的有关概念,采取定量分析的方法,为经费存量效益的研究提供一条新的思路。一、经费运行中的经费存量——问题的界定军队财务管理的主要对象是军费及其运行过程。军费运行作为一种资金流的运动过程,是有规律可循的。首先,预算经费的运动
The study of the effectiveness of funds is an important part of military economics. Under the prominent contradiction between the supply and demand of military funds, the theory of improving the efficiency of funds certainly becomes the major task and center task of the military’s financial management. Since the operation of funds shows the process of alternating the flow of funds and the stock, the efficiency of the funds in stocks constitutes an important part of the overall effectiveness of the funds. This paper attempts to start with the analysis of the financial process, the use of traffic, stock, cost of the concept of quantitative analysis of the method for the study of the effectiveness of the funding stock to provide a new way of thinking. First, funding the operation of funds stock - the definition of the problem The main object of military financial management is the military and its operation process. The movement of military expenditure as a kind of capital flow is a rule-based one. First, the movement of budget funds