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会计核算对提高军队资金使用效率,促进军队建设具有重要意义。随着经济发展,军队会计核算过程中固定资产、负债、经费结余、科目设置等方面存在的问题,已经影响到军队建设与发展。本文立足当前军队会计核算中存在的问题实际,从完善固定资产核算方法、完善负债核算内容、提供经费结余核算的准确性和科学规范会计科目等四个方面,对完善军队会计核算制度进行了研究。
Accounting is of great significance to improving the efficiency of the use of military funds and promoting the building of the armed forces. With the economic development, problems in fixed assets, liabilities, fund balances, subjects set up in the process of military accounting have affected the construction and development of the armed forces. Based on the current problems in the military accounting, this paper studies the perfection of the military accounting system from four aspects: perfecting the methods of accounting for fixed assets, improving the liability accounting, providing the accuracy of accounting for balances and scientifically regulating accounting subjects .