Promoting the results of the financial work in the past year, in 2025, the entire army, with the core being the Military Finance sector, should proactively and synchronously deploy tools and solutions to enhance this important work, meeting the military and defence tasks in the new situation.

In 2024, the entire Military thoroughly grasped and deployed solutions synchronously and comprehensively to implement the resolutions and directives of the Central Military Commission and the Ministry of National Defence on financial work, focusing on Resolution No. 1661-NQ/QUTW, dated 20 December 2022 of the Central Military Commission on leading financial work until 2030; Regulation No. 616-QC/QUTW, dated 29 September 2021 of the Central Military Commission on strengthening the leadership and direction of Party committees and commanders at all levels on financial work in the Military, successfully completing the goals and tasks of financial work. In particular, the Military financial sector has coordinated and implemented the functions of advising and handling financial and budgetary issues; proactively advising on the seeking and mobilisation of resources, timely meeting the financial needs for regular and ad hoc tasks, programmes and projects, especially the key ones. The financial structure at all levels has been consolidated in accordance with the adjustments of force at each level; the financial activities have seen many innovations, and conducted in accordance with regulations, etc.

Leader of the Department of Finance speaks at a training on financial work

2025 is the year of special importance to all levels and sectors of the entire Military in general, and the Military Financial sector in particular. This year, we accelerate to complete the goals of the Resolution of the 13th National Party Congress, the Resolution of the 11th Military Party Congress; celebrate many important events of the country;  and convene Party congresses at all levels towards the 14th National Party Congress. The entire Military is implementing many major and breakthrough tasks, etc., so financial needs are high, while the budget capacity is limited. In that context, the entire Military, first of all the Party committees and commanders of units, the core of which is the Military Finance sector, needs to closely follow the military and defence directions and tasks, and the 2025 approved budget estimate; proactively and synchronously deploy solutions for leadership, management, and effective use of financial resources, focusing on the following ones:

First, continue to strengthen the effectiveness and efficiency of leadership and direction of Party committees and commanders at all levels in financial work. Party committees and commanders at all levels should better grasp the resolutions and directives of the Party, legal documents of the State, and resolutions and conclusions of the Central Military Commission and the Ministry of National Defence on financial work, especially the Law on State Budget, Resolution No. 1661-NQ/QUTW, Regulation No. 616-QC/QUTW of the Central Military Commission, etc. Moreover, agencies and units continue to specify the development of programmes and plans for managing and using finance and budget efficiently and in accordance with regulations; promote the core role of financial agencies in advising, ensuring, managing, inspecting, and using the budget in accordance with State laws and regulations of the Ministry of National Defence. In order to continuously improve the effectiveness of financial work, Party committees and commanders of agencies and units should regularly pay attention to perfecting financial agencies at all levels to make them comprehensively strong; focus on nurturing the contingent of financial staff both red and expert, meeting the requirements of tasks. At the same time, they should continue to launch the emulation movement of "Building good units in financial management" in conjunction with the Determined to win Emulation among other movements and campaigns at all levels and sectors, to motivate and promote combined strength for the successful implementation of the set goals and targets.

Second, synchronously implement measures to manage the budget estimate. In 2025, the Finance Department will focus on advising the Ministry of National Defence to direct agencies and units to manage their allocated budget effectively and synchronously deploy solutions to operate the annual budget estimate. Emphasis is placed on directing and guiding units to focus the budget on central political tasks; allocate appropriate budget for purchasing, manufacturing, repairing, upgrading, improving, and modernising weapons and military equipment; infrastructure development and key programmes and projects, etc. Resolutely avoid ineffective use of budget, scattered investment, and waste, etc. Regarding the allocation and assignment of state budget expenditure estimates, based on the decision of the Ministry of National Defence, agencies and units shall allocate the budget expenditure estimates to their affiliates exactly in total amount and details, in accordance with the contents of the budget directory, policies, regimes, standards and norms according to current regulations. During the implementation process, they should strictly comply with regulations and procedures on budget allocation, management and use; the budget estimates assigned to affiliated units must cover all expenditure tasks, with considerations for unexpected and arising ones; prioritise the allocation of capital and funds for transitional categories and projects, tasks that have been approved and already disbursed.

In implementing the budget estimates, agencies and units should thoroughly grasp and strictly implement Directive No. 95/CT-BQP, dated 11 August 2023 of the Minister of National Defence on strengthening discipline in complying with the law on state finance and budget in the Army. Enhance the responsibility of the head (account holder) in managing and using public finance and assets; disburse the budget within the allocated amount in a serious and efficient manner. Financial agencies at all levels should strictly adhere to the financial procedures and principles; grasp the allocated amount, actively balance and adjust their spending proportion reasonably, meeting all tasks, but with focus and priority; strengthen post-inspection work, resolutely avoid the wrong and unregulated spending. To improve spending efficiency, financial agencies need to closely coordinate with relevant sectors and agencies; proactively survey goods and market prices, advise Party committees and commanders of units to conduct bidding, order materials and goods, etc., speed up the disbursement progress, and exercise strict financial management before, during and after spending. Besides, they should promote the application of information technology and digital transformation in financial management to shorten the time for statistics and bookkeeping, meeting the e-Government requirements.

Checking financial work at the Air Defence and Air Force

Third, promote thrift practice and combat waste; strengthen inspection, examination, auditing and supervision of budget use. Agencies and units should thoroughly grasp and strictly implement Decision No. 490/QD-BQP dated 12 February 2025 of the Minister of National Defence promulgating the Action Programme of the Ministry of National Defence on thrift practice and combat waste in 2025; promote publicity and transparency; review and remove scattered and unnecessary investments and ineffective use of budget resources. At the same time, they should strengthen inspection and examination to prevent and combat wrongdoings, corruption, waste, and loss of budget and assets of the State and the Army. To improve efficiency, sectors and units strictly implement regulations on publicising budgets, finance and assets; focus on internal financial inspection and examination, especially the comprehensive inspection and examination of all stages of the budget use. The Finance Department is to continue to coordinate with the State Audit and the Ministry of National Defence Audit to conduct audits according to regulations. Sectors and units are to promptly develop plans and fully implement the conclusions and recommendations of agencies conducting inspection, examination, and audit; thoroughly overcome shortcomings and deficiencies, continuously improve the quality and effectiveness of financial management and assurance work.

Fourth, proactively research and propose to the Central Military Commission and the Ministry of National Defence amendments and promulgations of legal documents on financial work in a synchronous manner, in accordance with the law on finance, state budget, and practical military and defence tasks. The Finance Department should promote its leading role, coordinate with competent agencies to continue reviewing, researching, developing, and proposing the issuance of a synchronous system of legal documents on finance and defence budget, in accordance with the development of requirements and tasks in the new situation. At the same time, it is necessary to conduct review and summary of documents guiding the implementation of military financial work, focusing on Resolution No. 915-NQ/QUTW, dated 25 August 2018 of the Central Military Commission on innovation of financial management mechanism for the period between 2018 and 2025, and the following years; Directive No. 85/CT-BQP, dated 13 February 2018 of the Minister of National Defence on financial autonomy for military hospitals and medical facilities; Directive No. 97/CT-BQP, dated 21 July 2021 of the Minister of National Defence on continuing to promote the emulation movement of "Building good units in financial management". A comprehensive assessment should be made on the results and achievements, including the limitations, weaknesses, causes, responsibilities and lessons learned in the implementation at each level, as a basis for proposing policies and solutions that need to focus on to continue the innovation and improvement of financial work for creating new breakthroughs, building a "modern, transparent and effective" Military Finance sector, contributing to the entire Army's successful implementation of military and defence tasks in 2025.

Senior Colonel, Dr DO DINH MY, Deputy Director of the Finance Department