In the recent time, beside the advantages as the basis, the whole army has been implementing the military and defence missions in the conditions of many difficulties and challenges caused by numerous impacts, especially the military affairs, politics, natural disasters, diseases, etc. directly affecting all working factors in general and the management of national budget in particular. In this situation, basing on the full grasp of the guidelines and policies from the Party and State, the leadership and direction from the Central Military Commission, Defence Ministry, the Military Finance Department has closely studied the real conditions, actively advised the party committees and commands at all levels, especially the strategic level ones to drastically implement the policies and solutions in order to renovate and improve the quality of the administration, support and management of finance legally, economically and effectively, contributing to the good accomplishment of political missions, the improvement of soldiers’ material and spiritual life, and the gradual consolidation and improvement of the military and defence potentials.

In the next time, it is estimated that the situation of the region, the world and the country still contains many complicated matters with advantages alternated with difficulties, especially the potential dangers of slow economic recovery and less growth; the risks of increasing inflation, natural disasters, climate changes and diseases. Meanwhile, the missions of building the Army, enhancing the national defence and safeguarding the Homeland have proposed many high requirements. The whole Army are enhancing the schedule of building the “elite, compact and strong” Army towards the modernity and implementing many missions and important contents with high demands and aims for staff arrangement, policies, training, combat readiness, weapons and technical equipment, etc. The financial demands for the military and defence missions have been stronger, asking the high requirements for financial management with the fact that the fulfillment from the national budget has met many difficulties, causing the Military Finance Department many hard missions. These conditions request that all offices and units in general and the Military Finance sector in particular need to implement all solutions synchronously and scientifically. In particular, it is necessary to focus on improving the quality and effectiveness of the national budget management to make significant and firm changes, contributing to the accomplishment of the missions on military affairs and national defence, building the Army and safeguarding the Homeland, which mainly focuses on the following contents:

Firstly, enhance the leadership by the Party on the financial work; well function the advisory role for all-level leaders and commands, especially the strategic level on the national budget management in the Army.

Based on the Regulation No. 616-QC/QUTW, dated 29/9/2021 by the Central Military Commission on enhancing the direct leadership and direction by all-level party committees and commands on the financial work in the Army, all offices and units need to check and complete their leading regulations, making sure that all activities of finance and national budget are under the Party’s leadership, due to the principle of the party committees leading, the commanders managing, the financial offices advising, assisting and implementing. At the same time, they need to thoroughly grasp the military and defence missions, resolutions, directions and orders from the seniors related to the reality of each office, unit and field making them the bases to enhance the ability of research, forecast, advising correctly and suitably about policies and solutions on budget management. It is necessary to focus on adjusting, adding and completing the party committees’ leading regulations on the financial work, making them suitable with the new reality; promote the roles and responsibility of all-level commanders and financial offices; enhance the mechanism of decentralised administration, individualisation of leaders’ responsibility connected with the evaluation of the level of mission accomplishment on managing and using the national budget. It also needs to concentrate on proposing the fundamental and general solutions on renovating the financial work completely, basically, synchronously and significantly. In particular, it should focus on improving the structure and policies on mobilising and diversifying the financial sources for the military and defence missions, policies on managing and using the budget; making the annual budget forecast and the plans for public investment, the accountings, inspection, investigation and supervision to assure the publicity, clarity and democracy promotion; timely detecting, preventing, struggling and strictly punishing the violations of this important task, etc.

In order to achieve good results, offices and units need to continuously grasp and implement the Decree No. 99/2021/NĐ-CP, dated 11/11/2021 by the Government on managing, paying and balance drawing for projects on using the capital of public finance; the Regulation No. 616-QC/QUTW; the document No. 2929/BQP-TC, dated 02/9/2022 by the Defence Ministry on enhancing the implementation of the investment procedure of new projects which are in the Plan on medium-term investment of the national defence budget in the period of 2021 – 2025, new projects in 2023; promote the emulation movement of “Building the good unit of financial management” on the way of practicality and effectiveness making motivation to well implement the financial work. It is consequently to unify the awareness, promote the responsibility for advising the commanders and leaders at all levels, especially the strategic ones on the management of national budget in the Army in order to avoid the violations and shortcomings.

Training on financial management software for financial officers in the Army

Secondly, bring into full play the financial resource for the military and defence missions; implement the active balance; improve the ability of managing and operating the budget and finance for offices and units in the Army.

Based on their functions and missions, all-level financial offices need to closely cooperate with related offices and regions in order to timely assure the financial resource for the requirements of the military and defence missions in the new situation, of which, it is necessary to well carry out the reception, operation, management and effective usage of the military expenses regularly withdrawn from the national budget; programs, projects using the non-refundable aid resources, ODA, governmental bonds, foreign exchange funds, programs on national aims, etc. At the same time, it is necessary to promote the investment, improve the ability, potentials, production and trading effectiveness for the military enterprises in order to not only preserve and develop the state-owned funds in these enterprises, make sure the financial safety and savings, but also increase the budget reception to directly support the military and defence missions and improve the employees’ life.

On thoroughly grasping the financial resources, the Finance Department implements the active balance, distributes completely with specific focus and priority order for missions, of which, prioritising the implementation of regulations and policies, making sure the soldiers’ material and spiritual life; increases the investment into training, combat readiness, the protection of sovereignty of seas, islands and national borders; build the reserved forces and military foreign relations; spend the suitable budget buying, producing, upgrading, improving and modernising the weapons, technical and military equipment; increase the assuring level for the present weapons and equipment. At the same time, there needs to make plans on assuring the financial support for all levels, industries and fields when rearranging the organisation and staff for the elite, compact and strong Army towards the modernity. It is determined to correct the widespread and unplanned investment; prevent the arising debts in the basic construction, etc. In the implementation process, the Finance Department needs to carry out the solutions scientifically and synchronously. At first, it needs to focus on the modification and addition of the Instruction No. 8568/HD-BQP, dated 08/8/2019 on making the budget forecast, implementing and balance drawing the national budget in the Defence Ministry, making sure it is appropriate and close to the mission requirements and has feasible route; actively implements the construction the system of norms, distribution of budget forecast, making the scientific basis for the annual distribution of budget forecast.

The national budget management must be legal, scientific, flexible, economical, close and effective; focusing on the publicity and clarity, bringing into play the mechanism of self-control and the collective supervision. Party committees and commands of offices, units and businesses must take their responsibility to implement correctly the legal regulations when spending, purchasing, bidding, using the budget, managing the income sources, funds, materials and the governmental possessions for the military and defence missions. Besides, they need to drastically implement solutions for financial problems in the way of arranging, reorganising and improving the working effectiveness for the military businesses; quickly enhance the implementation of the financial self-control for the state-owned units in the Army such as hospitals, guest houses, convalescent units, etc. making sure that they follow the legal rules on the financial self-control for the state-owned units and the demands for the military and defence features.

Thirdly, enhance and improve the quality of the inspection, examination, audit and supervision of the national budget management.

It is likely to exist the negative matters and corruptions in the work of finance and budget. Consequently, beside well doing the management, it is necessary to carry out the inspection, examination and supervision, making sure the effective use of the national budget, doing the saving and avoiding the wastes. All levels need to closely cooperate the regular inspection with sudden one; inspection by the financial units with the one by executive committees; actively coordinate with the State Audit, Defence Audit to carry out the auditing plans for units due to the special subjects; implement the independent audit for the projects on basic construction.

In order to effectively carry them out, it is necessary to objectively, independently and completely implement the inspection, examination and supervision of the national budget management in offices, units and businesses according to the Party’s policies, State’s laws and the Army’s regulations; enhance the inspection and examination in all phases of the budget using process, focusing on the equipment purchases, basic construction investment, etc. and speeding up the full and time implementation of conclusions, recommendations by the inspection and auditing offices. It also needs to focus on popularising, grasping, propagandising, educating and improving the awareness of law, rules, disciplines towards the “law abiding” way; seriously follow and effectively implement the Project No. 1013-ĐA/QUTW, dated 01/9/2022 by the Central Military Commission on “Preventing and combatting against the negatives, corruptions and wastes in the Army” connected with bringing into play the party committees’ responsibility, all-level commanding officers’ exemplary roles in the management of the national budget and public possessions; enhance the commanders’ responsibility, cadres’ and soldiers’ and public unions’ supervising rights on managing and using the budget in their offices and units. Together, offices and units need to continuously implement the solutions to overcome the shortcomings and weaknesses, strictly punish “without restricted zone” any violations of laws and military disciplines.

Finally, implement the administrative renovation, promote the information technology in the financial work; improve the sources of military financial personnel, build up their manners and working styles which can meet the mission requirements in the new situation.

All levels need to drastically implement the renovation of the administrative procedures in the financial work; build and implement the digital transformation in the financial field according to the development standards of e-government; actively apply the information technology into the national budget management in offices, units and businesses, shorten the time of statistics and summary of the budget management; invest in the facilities, financial managing software; widely cover the military network in all levels; make the rules of keeping financial date safe and secret, etc. contributing to the effective implementation of the Plan on digital transformation in the Military Finance Department in the period of 2021 - 2025 to the year 2030.

Besides, offices and units need to well carry out the projects, education, further training and building of all-level financial cadres and officers, making sure the quantity and high quality, focusing on the morality, profession and skills; make plans on arranging the staff suitably to the missions and areas to meet the demands for present time and in the long run. Together with the organisation the basic education for financial cadres in academies, schools within and beyond the Army, it is necessary to cooperate closely and effectively with the on-site training; focus on the improving the quality and effectiveness of training for leading cadres, commanders, and cadres specialising in finance on updated knowledge on financial and budget management, and also for related participants in a practical and suitable way in order to continuously improve their counselling and leading capability, and directly implement the national budget management, assuring the successful accomplishment of all assigned missions.

At the same time, offices and units need to apply all solutions for overcoming the weaknesses and limitations; building the pure and strong Military Finance which can well accomplish all functions and assigned missions, contributing with the whole army to the successful accomplishment of all missions of military affairs and national defence, building the Army and firmly safeguarding the Socialist Republic of Vietnam.

Major General LUU SY QUY, Director of the Finance Department