消防部门的财务会计在长期的实践中,已初步形成了比较完整规范的会计理论和方法体系,但在具体应用上,还没有体现控制的重要职能作用。笔者针对消防部队会计实践工作中内部控制中的不足进行深入分析,提出了其加强内部会计控制制度建设的重要性及其建议措施。 In the long-term practice, the financial departmental accounting of the fire department has initially formed a relatively complete and standardized accounting theory and method system. However, in the specific application, the important function of control has not yet been reflected. The author analyzes the problems in the internal control of the fire department’s accounting practice and puts forward the importance of strengthening the construction of the internal accounting control system and the suggestions.