军队会计为适应军事经济和军队财务管理的要求,除了核算、监督等基本职能外,其管理职能日益突现。实施军队管理会计是进一步提高军事经济效益的必然要求。本文仅就实施军队管理会计的必要性、基本方法和具体措施作初步探析。 In order to meet the requirements of the military economy and military financial management, the military accounting has become increasingly prominent in its management functions, in addition to its basic functions of accounting and supervision. Implementing Army Management Accounting Is a Necessary Requirement for Further Improvement of Military Economic Benefit. This article only analyzes the necessity, basic methods and concrete measures of the army management accounting.