浅谈军事会计报告改进

Analysis on Improving Military Account Report

会计环境和会计信息使用者需求的变化是推动会计改革和发展的两大动力。目前,军事会计环境发生了显著变化,导致军事会计报告滞后于会计环境的变化,不能满足信息使用者的需求。这就需要通过完善会计报告网络化呈报方式,健全会计报告信息披露构成,提高会计报告相关性,细化军事会议报告附注信息等方式对军事会计报告进行改进。

The change of accountant circumstance and the demand of those who use the report are the causes of the reform and development of accountant. At the present time, the military accountant circumstance has changed evidently, and the military account report hasn＇t satisfied with the demand of the users because it can＇ t catch up with the circumstance changes. Hence, we should improve the military account report. This article based on the analysis of the improvement on the military account report and put forward the means and detail＇ ideas.