China's military has introduced new rules to combat "extravagance and waste" in spending, state media said on Sunday, as the country's new leaders stress austerity to fight official corruption.

New Communist Party chief Xi Jinping, who is also chairman of the Central Military Commission, approved the rules which aim to promote austerity and control expenditure, the official Xinhua news agency said.

Xi, who is set to become president next month, has repeatedly pledged to fight graft amid rising social discontent at government corruption and political scandals that have tarnished the ruling party.

The new rules require strict control of spending on non-essential infrastructure, procurement and official receptions, Xinhua said.

The military must "resolutely prevent redundant construction, the craving for things big and foreign, extravagance and waste", it said.

Spending should be directed towards the military's core mission, including being able to fight and win a battle, Xinhua said, repeating a slogan which has been described by state media as a key goal for this year.

China is due to announce its annual military budget in early March at a meeting of the National People's Congress, the country's legislature.