本文根据国际会计制度的大环境,结合军队会计工作运行现状,分别从军队会计记帐方法的改革、军队会计要素及会计等式的界定、军队会计对象及会计科目的确立、军队会计报表与会计分析的规范等四个方面加以论述,构建了军队会计制度改革的基本框架。 According to the general situation of the international accounting system and the operation status of the military accounting work, this paper analyzes the methods of the accounting accounting of the army, the definition of the military accounting elements and the accounting equation, the establishment of military accounting objects and the accounting subjects, the military accounting statements and accounting Analysis of the norms and other four aspects to be discussed, the construction of the basic framework of the military accounting system reform.