军队财务监督是指军队财务机构及其财务人员,根据国家财经方针政策和军队各项财务制度、会计规则以及相关工作制度,对军队各项资金运动的合理性、合法性和有效性进行监视、考察与督促的活动。一、当前军队财务监督存在的问题 1.军队财务监督环境复杂。首先从社会环境看,随着我国社会主义市场经济体制的建立,社会经济活动正在向规范化、法制化发展,但社会经济活动中有些方面还不够规范。例如,发票作为财务报销原始凭证之一,理应如实反映经济活动,而现在有的却按客户的要求填写,甚至出现了空白发票,产生了弄虚作假、多开多报等现象。这些现象不可避免地反映在军事经济活动中,单纯依靠财务 The military financial supervision refers to the military financial institutions and their financial personnel. According to the State’s financial and financial guidelines and policies, the military’s financial systems, accounting rules and relevant working systems, the military financial supervision monitors the legitimacy, legality and effectiveness of various funds movements in the armed forces. Examine and supervise the activities. I. Problems Existing in the Current Financial Supervision of the Army 1. The environment for military financial supervision is complex. First of all, from the perspective of social environment, with the establishment of China’s socialist market economic system and its social and economic activities being standardized and legalized, some aspects of social and economic activities are not yet standardized. For example, an invoice, as one of the original documents of financial reimbursement, should faithfully reflect economic activities. However, some now fill in according to customer requirements, and even blank invoices have occurred, resulting in phenomena such as fraud, overdraft and so on. These phenomena are inevitably reflected in the military economic activities, relying solely on finance