会计集中核算,是近年来各级地方政府在财政改革实践中探索和总结出来的一项有利于财政支出管理活动的重要制度。部队会计作为国家预算会计的重要组成部分,如何适应国家财经改革新形势和部队建设的要求,在国家《会计法》和部队财经政策的指导下充分发挥财务部门的职能作用, Centralized accounting is an important system that has been explored and summed up by local governments at all levels in fiscal reform in recent years and is conducive to fiscal expenditure management. As an important component of the state budget accounting, how to adapt the function of the finance department under the guidance of the “Accounting Law” and the military’s financial policy of the armed forces in line with the requirements of the new situation of national financial reform and army building,