在军队日常活动中,财务报告作为会计工作的关键构成部分,能够从多角度、多侧面、多渠道反映军队的财务状况与资金使用情况。不过当今的军队性质有所转变,在会计工作管理方面变化明显,导致财务报告中出现无法满足实际需求的现象况。本文针对军队财务报告中存在的问题进行重点分析和探讨,进而列举出一系列有效的改进措施。 In the army’s daily activities, financial reports, as a key component of accounting work, can reflect the military’s financial status and capital utilization from many angles, aspects and channels. However, the current nature of the military has changed and the changes in the management of accounting work have been obvious. As a result, the financial reporting can not meet the actual needs. This article focuses on the analysis and discussion of the problems in the military financial reports, and then lists a series of effective improvement measures.