本文阐述军队会计信息化建设应以“科学发展观”为指导,充分借鉴国内外会计信息化建设的先进经验,坚持理论联系实际的原则,采取理论研究与实践运用相结合的方法整体推进。 This paper states that the construction of military accounting information should be based on “scientific concept of development ” as a guide, learn from the advanced experience of domestic and international accounting information construction, insist on the principle of combining theory with practice, and take the combination of theoretical research and practical application as a whole .