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军队实行会计委派制不仅是国家会计委派制度在军队中的延伸,更重要的是加强军队财务监督和管理的一种重要手段。委派的财会人员以其独立的身份、垂直的管理渠道,有别于传统意义上的军队财会人员,在完善财务监督体系、加强财务管理和财会队伍建设、提高经费使用效益、促进廉政建设等方面能发挥更重要的作用。要实行会计委派制,必须明确其管理模式和责任制度等要素,还要处理好不同主体、不同监督形式之间的关系。
The appointment of appointee by the armed forces is not only an extension of the system of appointing national accountants in the army, but more importantly an important means of strengthening military financial supervision and management. Appointed financial accountants, with their independent identities and vertical management channels, are different from the military financial accountants in the traditional sense of the world in terms of perfecting the financial supervision system, strengthening the financial management and the construction of the finance and accounting team, improving the utilization of funds and promoting the building of an honest and clean government Can play a more important role. In order to implement the accountant appointing system, it is necessary to clarify the elements of its management mode and responsibility system, as well as handle the relations among different subjects and different forms of supervision.