建国以来,军队会计制度先后进了九次大的改革,每次改革的焦点和难点都与国家的经济发展、国家的会计制度改革和军队的建设发展密切相关。这些焦点、难点问题主要表现为对军队会计的本质认识、军队会计制度的结构、军队会计的记账方法、记账基础、记账依据、会计要素、会计科目以及实物核算等方面。 Since the founding of the People’s Republic of China, the military accounting system has successively entered nine major reforms. The focus and difficulty of each reform are closely related to the country’s economic development, the reform of the country’s accounting system, and the building and development of the armed forces. These problems of focus and difficulty are mainly manifested in the essential understanding of the military accounting, the structure of the military accounting system, the accounting method of military accounting, the basis of accounting, accounting basis, accounting elements, accounting subjects and physical accounting.