军队会计流程存在的问题及优化策略

在新军事变革的背景下,军队会计流程存在不适应新管理体制需要、信息技术应用对会计流程再造力度不够、军队会计科目设置影响流程等问题。本文从界定军队会计流程的含义入手,提出了优化军队会计流程、建立智能化军队会计信息系统的四项策略,即重塑军队会计流程体系、重构军队会计信息系统、调整军队会计科目体系以及完善各流程会计处理方法。优化军队会计流程、建设智能化军队会计信息系统,不仅能够反映军事经济活动的历史信息,还能为不同类型的信息使用者提供预测、决策等支持,并有利于改善军队会计核算质量,准确反映各类资产负债的价值信息和单位的真实财务状况,对于提高军队会计信息质量具有一定的借鉴意义。     

美军实行战时合同商保障的做法与启示

通过与地方企业签订合同来满足部队保障需求是中外军队的普遍做法,但军队社会化保障仍主要限于平时。本文通过回溯美军合同保障相关文献,从供求矛盾、外部条件、军事效益三个方面对美军战时合同商保障的兴起原因进行剖析,归纳其经验做法和存在问题,并结合实际,从组织架构、法规体系、管理机制、运用战时合同商保障程序等四个方面给出了军队战时合同商保障的对策建议。随着我国军民融合发展战略的深入推进,中国特色社会主义市场经济优势更加突出,我国地方企业涉及的领域进一步拓展,军地技术运用隔阂逐渐被打破,加之疫情后中国经济展现出更强韧性,总体呈现向上向好的良好态势。以上这些因素将为军队在战时推行合同保障提供有利条件,同时为探索军队战时合同商保障模式提供一定参考。     

军事领域细粒度识别技术与应用

战争的信息化程度不断加深对军事侦察提出了更高要求。军事目标识别作为军事侦察的主要任务之一,需要能够处理细粒度军事目标,为人员提供更加详细的目标信息。但传统的粗粒度目标识别方法无法得到目标的细粒度信息。因此,如何识别细粒度目标成为目前军事侦察亟需解决的问题。针对该问题,本文结合军事领域的实际需求,对细粒度识别技术的发展现状进行了分析,提出了军事领域细粒度识别技术应用流程的数据集构建、模型设计和终端部署三个阶段,同时,从无人机侦察、遥感侦察和单兵侦察三个方向分析了细粒度识别的应用前景。经过分析,军事领域细粒度识别技术已经具备实际运用条件,具备良好的应用价值。     

【邀请论文】基于区块链环境的军队审计作业平台建设构想

在信息技术高速发展、社会经济水平不断进步的背景下,被审计单位经济活动日益复杂,军队审计要想全面履行监督职责,必须不断丰富手段方式,创新技术方法。区块链技术去中心化的特点有利于提高数据存储的完整性、可靠性,可追溯特点有利于验证信息的真实性,公开透明、不可篡改的特点正与审计对证据安全性的要求不谋而合,利用区块链智能合约可编程的特点还可以根据不同审计场景设计出智能、灵活、实时、全程的审计范式。为探究区块链技术与军队审计作业平台的结合应用,本文结合区块链技术特点和军队审计实际,在分析构建区块链环境下军队审计作业平台必要性和可行性的基础上,提出基于区块链环境的军队审计作业平台建设构想及保障措施,以助力军队审计信息化发展,加速军队审计现代化进程。     

Peacekeeping and civil–military relations in Uruguay

ABSTRACT

There have been over 90,000 UN peacekeepers deployed around the world to 78 peacekeeping operations (PKOs) in over 125 countries since 1948. Some scholars have made the case that these missions have had a positive impact on the relationship between the military and the civilians they work for. However, other scholars have identified a negative impact on civil military relations (CMR). This paper contributes to this debate by investigating how peacekeeping has impacted civil-military relations in Latin America's most prolific contributor to peacekeeping: Uruguay. This paper finds that PKOs in Uruguay have facilitated post-transitions attempts by civilians to build first-generation control, but not second-generation control. Further, PKOs have marginally improved military effectiveness, but we find that they do not improve societal trust in the armed forces.     

The art of net assessment and uncovering foreign military innovations: Learning from Andrew W. Marshall’s legacy

ABSTRACT

Andrew W. Marshall, who shaped the way in which contemporary international security experts think about strategy, has been mostly associated with the invention of net assessment. The intellectual sources of this analytical technique, and of the related competitive strategies concept, could be traced to Marshall’s efforts to uncover Soviet post-World War II defense transformations. This article outlines the essence of these Soviet innovations – the empirical frame of reference that inspired Marshall. It provides a new perspective on the history of the net-assessment methodology, advances the debate within strategic studies over the nature of military innovations, and offers insights for experts examining defense transformations worldwide.     

Civil–military relations and organisational preferences regarding the use of the military in Chinese foreign policy: insights from the debate on MOOTW

ABSTRACT

This article analyses the positions of the Chinese civilian leaders and military elites on Military Operations Other Than War in order to shed light on their preferences about the use of the armed forces in foreign policy between the late 1990s and the early 2010s. Over time, a significant divergence developed between civilians and soldiers until 2011, when the Libyan crisis happened. The study also prompts important considerations about our understanding of civil–military relations in China and future role of the People’s Liberation Army as a tool of statecraft in foreign policy.     

Success and failures of the Gripen offsets in the Visegrad Group countries

The Soviet-led Council for Mutual Economic Assistance member, Central European countries found themselves in a difficult political and economic situation after the collapse of the Soviet Union. Three post-Eastern Bloc countries formed the Visegrad Group to strengthen their ties to the West, but the need for foreign investment, job creation and technology transfer was urgent.

This is when military modernisation also came into the picture and the counter-trade—as known as offset—as a tool to help these economies. A trade practice which was meant to energise these economies via defence acquisitions linked economic programmes.

Two Visegrad Group member countries, Hungary and the Czech Republic decided to sign offset agreement with the defence firm SAAB to license Gripen fighter aircrafts. This study intends to analyse if these deals were able to help governments to reach their objectives or the two countries were unable to take advantage of the offset programmes.     

Being there: US Navy organisational culture and the forward presence debate

ABSTRACT

This article argues that the US Navy’s roles (which have historically been bifurcated between warfighting and political use of force) manifest in its organisational culture as two different concepts of war: the US Navy as diplomatic actor and the US Navy as warfighting force. The conflict between these different concepts of war can be seen in the current debate about the definition and function of presence. The debate about presence is not just theoretical, but represents a deep and enduring conflict within the Navy as an organisation about its concept of war. Since the end of WWII, the Navy has been designing its fleet architecture according to a Mahanian concept of war, despite the preponderance of non-lethal missions and activities. The result is a mismatch between platforms and tasks.     

面向军队财务管理领域的军事大数据应用

随着“大智移云物”的出现和发展，战争形态已经发展到智能化战争新阶段。为了打赢未来智能化战争，推进军队财务管理实现智能化，充分利用军事大数据这一新兴重要战略资源尤为必要。本文利用需求分析法和现象分类法，从经费需求测算、预算编制、军费支出和军费绩效评估四个方面分析了军队财务管理领域应用军事大数据的需求。针对当前存在的运用军事大数据观念淡薄、数据采集困难、数据挖掘处理能力较弱、数据安全威胁及军事大数据人才缺乏等五个问题，从大数据应用观念的树立、软硬件设备的更新、数据中心的建设、应用框架的构建、信息化管理制度的完善、数据安全管理和大数据人才队伍建设几个方面提出了在军队财务管理领域应用军事大数据的思路。