协同视域下基于军队预算管理的会计制度改革研究

Research on the Military Accounting System Reform Based on Military Budget Management from the Collaborative Perspective

科学把握军队预算管理与会计制度的内在关系是军队财务管理理论研究与实践探索要解决的重要命题。随着当前政府预算管理与会计改革的不断发展,军队预算管理改革的逐步深化,现行军队会计制度与预算管理存在诸多不适应。面对新形势新要求,应以协同思维分析军队预算管理与会计制度改革的理论基础、存在的问题,并提出相应对策,这将为加快推进全面建设现代后勤步伐提供理论支撑和政策支持。

ScientifieaUy gasping the internal relations between the military budget management and accounting system is the important proposition of financial management theory research and practice exploration. With the continuous development of the government budget management and accounting reform, the military budget management reform gradually deepens, the current military accounting system has not adapt to the development of the reform budget management. Facing new requirements of the new situation, we should analyze theoretical basis, the existence question, and corresponding countermeasures of the military budget management and accounting system reform from the collaborative perspective, which will provide theoretical support and policy support for speeding up the pace to modem logistics construction.