军队预算会计是反映和监督军队预算运营的专门会计。军队预算运营历经拨款、承诺、核实、付款四个阶段,形成一个完整的支出周期。现行军队会计对预算业务的处理只局限于款项拨付和付款阶段的现金收支信息,不能反映军队预算全貌,从而难以实施有效的预算执行控制,需要予以改进和完善。 Army budget accounting is a specialized accountant that reflects and supervises the operation of the military budget. The budget operation of the army has gone through four stages of appropriation, commitment, verification and payment to form a complete expenditure cycle. The current military accounting treatment of budgetary operations is limited to the information on cash receipts and payments in the disbursement and payment stages of the funds and can not reflect the entire picture of the military budget so that effective budget execution control can not be implemented and needs to be improved and improved.