关于军队会计制度改革的思考

On the Reform of Military Accounting System

在国家会计制度改革的大背景下,军队会计制度应尽快改革并与政府会计相向而行。结合国防和军队改革背景下的会计工作现状,通过对军队会计制度在会计核算基础、科目设置、账簿体系、管理体制、会计报表等方面的分析,提出了推进军队会计制度改革的基本构想。

Against the background of the reform of the national accounting system, the military accounting system should be reformed as soon as possible and in the opposite direction of government accounting. With the accounting work status of national defense and military reform in the background,through the analysis of the military accounting system in the accounting basis, subject setting, books system, management system, accounting statements and other aspects, the paper puts forward the basic idea to promote the reform of military accounting system.