会计控制是管理主体根据财务会计制度规范,对单位的会计及经济业务活动的各个环节、各个方面以及影响和制约单位经营目标的各种因素实施约束与监督的管理活动。本文论述了军事单位内部会计控制制度存在的问题,深入分析了加强军事单位内部会计控制制度建设的设想。 Accounting control is the management of the main body in accordance with the norms of financial accounting system, the accounting and economic activities of the unit in all aspects, all aspects and factors that affect and restrict the operation of the unit to implement the constraints and supervision of management activities. This article discusses the problems existing in the internal accounting control system of the military units, and analyzes the envisaged strengthening of the internal accounting control system in the military units.