会计工作的一切活动,其最终目的是提高经济效益。会计工作要适应和解决新形势下出现的新情况、新问题,必须强化管理意识,把工作的重点,从传统的记帐、算帐、报帐工作转移到会计预测、决策、控制、监督、分析等方面来。一、价值管理在军队有限的经济资源中,物资具有十分重要的地位。因此,搞好物资计价核算,加强物资价值管理,保证物资安全,对于提高资金使用效益具有重要的意义。为此,会计人员必须做到: All the activities of accounting work, its ultimate goal is to increase economic efficiency. Accounting work to adapt to and solve the new situation and new problems that arise in the new situation, we must strengthen the management awareness, the focus of the work, from the traditional accounting, accounting, reporting operations transferred to the accounting forecast, decision-making, control, supervision, Analysis and so on. First, the value of management In the military’s limited economic resources, supplies have a very important position. Therefore, it is of great significance to improve the valuation of materials, strengthen the management of material value and ensure the safety of materials, which will improve the efficiency of capital utilization. To this end, accountants must do: