我军现行的财会人员管理体制基本上是与国家计划经济模式下采取的“双重性结构”管理体制相一致的,即由上级职能部门和使用单位对财会机构及财会人员实行双重领导,财会机构及财会人员具有双重身分,既代表国家和军队监督单位经济活动,又立足于本单位服务于内部经济管理。这种体制在高度集中的计划经济前提下是相适应的。随着商品经济的发展,这种管理体制,特别是那些编外定编和非编单位,包括生产经营单位,越来越显得不相适应,财会人员监督难的问题越来越突出。纵观多年来各种检查、清理和审计,很多违纪问题屡查屡犯,屡禁不止,或是上有政策下有对策,分析起来原因是多方面的,但其中最主要的原因是财会人员的监督职能没有充分发挥出来,再加上少数财 The current management system of the accountants and staff in our army is basically in line with the “dual structure” management system adopted under the state plan economy mode. That is, the higher functional departments and the employing units exercise double leadership over the financial institutions and the financial accountants. The financial institutions And financial accounting personnel have dual identities, both on behalf of the state and the military oversight unit economic activities, but also based on the unit to serve the internal economic management. This system is compatible with a highly centralized planned economy. With the development of the commodity economy, this management system, especially those compiled and edited by non-braided units, including production and business units, has become more and more out of accord with each other and the issue of making supervision by financial and accounting personnel more and more difficult has become increasingly prominent. Throughout the years of inspection, cleaning and auditing, many disciplinary problems repeatedly repeated offenders, despite repeated prohibitions, or there are policies under the policy analysis is due to many reasons, but the most important reason is the supervision of accounting staff The functions are not fully exploited, plus a small amount of money