军队会计监督是军事经济监督体系的一个重要组成部分。这种监督具有先前性、基础性、指导性和服务性。在新时期军事经济管理中将发挥越来越重要的作用。鉴于目前军队会计监督弱化的现象,在加强军队会计监督过程中,必须建立健全军队会计法规体系,创造良好的监督环境,培养高素质的军队会计监督队伍,并采用科学的监督方法。 Army accounting supervision is an important part of the military economic supervision system. Such supervision is prescriptive, fundamental, instructive and serviceable. In the new era of military economic management will play an increasingly important role. In view of the weakening of the accounting supervision in the armed forces at present, we must establish and improve the legal system of military accounting, create a good supervision environment, cultivate a high-quality army accounting supervision team and adopt a scientific method of supervision.