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军事是维护国家领土主权、提升国家综合实力的重要保障。2015年9月,习近平主席提出要裁军30万,以削减军备经费,实现军队的现代化发展。加强内部会计控制是军队完善治理结构的重要标志,也是适应我国军队改革的的必然选择。为此,本文论述了军队加强内部会计控制的意义,分析当前军队内部会计控制的挑战,旨在实现新时期军队内部会计控制的突破。
The military is an important guarantee for safeguarding the territorial sovereignty of the country and enhancing its comprehensive strength. In September 2015, President Xi Jinping proposed to dismantle 300,000 to cut military expenditures and achieve the military’s modernization. Strengthening internal accounting control is an important symbol of improving the governance structure of the armed forces and is also an inevitable choice to adapt to the reform of our armed forces. To this end, this article discusses the significance of the military to strengthen internal accounting control, analysis of the current internal control of the armed forces in order to achieve the internal control of the armed forces in the new period a breakthrough in accounting control.