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完善会计监督机制是军事经济管理向纵深发展的需要。军队会计监督的目的,在于保证预算的正确执行,保证财务活动在合法与合理的范围内进行,促进合理节约地使用经费,堵塞漏洞,充分发挥经费的使用效益。当前,会计监督仅限于对会计凭证、帐簿、报表的检查,这已不适应军事经济管理实践。军事经济管理的不断发展,要求军队会计监督对单位的财务收支等经
Improving the accounting supervision mechanism is the need of military economic management to develop in depth. The purpose of the army’s accounting supervision is to ensure the correct implementation of the budget, ensure that the financial activities are conducted within the legal and reasonable scope, promote the rational and economical use of funds, plug the loopholes and give full play to the use efficiency of the funds. At present, accounting supervision is limited to the inspection of accounting documents, books and reports, which are not suitable for military economic management practices. The continuous development of military economic management requires the military accounting supervision to wait for the unit’s financial revenues and expenditures