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随着市场经济体制的建立和逐步完善,原有的军队会计理论体系暴露出了明显的缺陷,与军队会计监督实践脱节。另外,军队会汁监督主体、军队会计监督机制和运行机制都存在严重的缺陷,致使军队会汁监督出现了一大片“盲区”,很多军队国有资产游离于账本之外,严重损害了部队利益。为保证预算的正确执行,促进经费合理节约地使用,堵塞漏洞,达到军队会汁监督的目的,充分发挥会计监督职能,必须做到以下几点:1.建立良好的军队会计监督外部环境。建立一个健康、有序的军队会计监督外部环境,一是要正确贯彻执
With the establishment and gradual improvement of the market economy system, the original system of military accounting theory exposed obvious defects and was out of step with the military accounting supervision practice. In addition, there are serious flaws in the main body of military juice monitoring, the military accounting supervision mechanism and the operational mechanism. As a result, there have been a large number of “blind spots” in the monitoring of the juice trade in the army. Many military state-owned assets have become detached from the books of accounts and have seriously damaged the interests of the armed forces. In order to ensure the correct implementation of the budget, promote the rational and economical use of funds, plug the loopholes and achieve the purpose of military juice supervision, and give full play to the functions of accounting supervision, we must do the following: 1. Establish a good military accounting supervision of the external environment. Establishing a healthy and orderly military accounting supervision of the external environment should be carried out correctly