On the theoretical basis of economics, managements and military science, the study redefined the conception of military expenditure with the methods of normative analysis and positive analysis.

• 本文运用经济学、管理学和军事学的相关理论，采用规范分析和实证分析相结合的方法，在对学术界有关军费概念进行综述的基础上，重新界定了军费概念。