本文针对我国基层部队的会计内部控制存在的种种问题,提出建立健全内部稽核制度、实行内部牵制制度、实施监督和评价工作和提高信息化环境下内控的安全性这四条建议,以期对完善基层部队的会计内部控制贡献绵薄之力。 In this paper, according to the problems existing in the internal control of the grass-roots units in our country, this paper puts forward four proposals: establishing and perfecting the internal audit system, implementing the internal control system, implementing the supervision and evaluation and improving the safety of the internal control under the information environment, The internal accounting controls contribute modestly.