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国家高度重视军队改革创新,军队会计管理体制与会计队伍建设创新是其中非常重要的课题之一。本文首先探索了军队会计管理体制的内涵,并明确了构成诸要素之间的理论联系,其次通过借鉴相关理论与方法,形成引领军队会计管理体制与会计队伍建设创新的特征要素。并在此基础上,比较了军队与其他组织之间会计管理体制与会计队伍建设创新特征要素的差异性。最后,提出改善执业环境等四条创新策略。上述研究为军队会计管理体系与会计队伍建设创新以及相关研究的进一步开展提供了科学基础和参考。
The state attaches great importance to the innovation and reform of the armed forces. One of the most important issues among them is the innovation of the army’s accounting management system and the construction of the accounting team. This paper first explores the connotation of the military accounting management system and clarifies the theoretical connection between the various elements. Second, it draws on the relevant theories and methods to form the characteristic elements that lead the army’s accounting management system and the innovation of accounting team building. On this basis, the differences between the characteristics of the innovation of accounting management system and the construction of accounting team between the military and other organizations were compared. Finally, put forward four innovative strategies to improve the practice environment. The above research provides a scientific basis and reference for the army’s accounting management system and the innovation of accounting team building and the further development of related research.