军队会计本质是军队会计理论的核心和关键所在,对它的把握一定程度上反映了军队会计学科的研究现状和发展方向。军队会计是通过提供财务信息来履行核算、监督和分析预测等职能的。因此,本文将沿用这条思路,对军队会计的经济学内涵进行探讨,以便为认识和研究军队会计本质提供一种不同一般的分析思路和新的观察角度。一、委托代理是现代会计产生的直接动因事物的本质取决于事物在其产生过程中所特有的属性。会计的本质同样与它的产生密不可分。从历史上讲,现代会计是随需要的产生而发展起来的,这种需要源于经济发展和制度变迁所带来的影响。现代会计的产生比较具有影响力的两次历史事件是复式簿记和庄园管理的出现。下面简要回顾现代会计的产生,以求对现代会计本质有初步了解。 The nature of military accounting is the core and key point of the military accounting theory. To a certain extent, the military accounting reflects the research status and development direction of the military accounting discipline. Army accounting is through the provision of financial information to perform accounting, monitoring and analysis and forecasting functions. Therefore, this article will follow this line of thinking to probe into the economic connotation of military accounting in order to provide a different general analysis idea and new perspectives for understanding and studying the nature of military accounting. First, the commission agent is the direct cause of modern accounting The essence of things depends on the things in the process of its unique properties. The nature of accounting is also inextricably linked to its production. Historically, modern accounting has evolved with the needs arising from the economic development and institutional changes. The two historical events that have had an impact on modern accounting are the emergence of double-entry bookkeeping and manor management. The following brief review of the emergence of modern accounting in order to have a preliminary understanding of the nature of modern accounting.