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军队会计决算理论探索

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摘要 军队会计决算主要是用于反映预算执行情况,解除军队单位和部门使用经费的受托履职责任。军队会计决算的重点在于搭建“纵横结合”的会计决算框架体系,完善编制报送制度、审查批准制度、分析应用制度,形成衔接有序的会计决算实施机制。
出处 《军事经济研究》 2013年第10期18-21,共4页 Military Economic Research
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