文章首先展示了对军队系统内部会计控制状况问卷调查的结果,结果显示:《内部会计控制规范》在军队系统中已有一定的影响,但影响程度还非常有限,军队系统虽然都建立了内部会计控制制度,但十分健全和按制度严格执行的单位并不多。而后,文章又对调查中所反映的问题及产生的原因进行了分析,并提出了对策建议。 The article first presents the results of a questionnaire survey on the internal accounting control of the military system. The results show that: “The Internal Accounting Control Code” has had some influence in the military system, but the impact is still very limited. Although the military system has established internal accounting There are not many units that control the system but are very sound and strictly implemented according to the system. Then, the article analyzes the problems reflected in the investigation and the causes, and puts forward countermeasures and suggestions.