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《政府会计准则——基本准则》明确规定适用范围包括军队,这意味着长期自成体系的军事会计将面临重大改革。本文从建立多层次军事会计核算法规制度体系、并行核算体系、重划和界定军事会计要素、成本会计核算模式和方法选择、健全财务报告体系等方面提出了军事会计改革的思路。
The Government Accounting Standards - Basic Principles clearly stipulate that the scope of application includes the military, which means that long-term self-contained military accounting will face major reforms. This article puts forward the idea of military accounting reform in terms of establishing a multi-level legal system of military accounting regulations, a parallel accounting system, redrawing and defining elements of military accounting, cost accounting mode and method selection, and improving the financial reporting system.