财务报告是联系会计系统与财务报告使用者的纽带,包括报告主体、报告内容、报告期间、报告技术以及其需求者五个方面。财务报告模式是对以上几个方面进行综合选择的结果,是以上几个方面的交叉和混合。军队财务报告的基础是军队承担的受托责任,因此军队财务报告模式的确立应当以使用者对信息的需求为导向。 Financial reporting is the link between the accounting system and the users of financial reports, including the main body of the report, the contents of the report, the reporting period, reporting technology and its needs. Financial reporting model is the result of a comprehensive selection of the above aspects, is the intersection of the above aspects and mixed. The military’s financial report is based on the fiduciary responsibility assumed by the military. Therefore, the military’s financial reporting model should be set based on the user’s demand for information.