摘要
自2019年1月1日起,《政府会计制度》在全国范围内正式实行。这次改革构建了财务会计与预算会计适度分离并适当衔接的会计核算模式,是一次里程碑意义上的改革。但是同样作为国家的重要部门,军队在这方面的改革就显得比较落后,会计上已经出现了许多与实际信息需求不适应的现象。从以这些不适应的现象为着眼点,分析当前军队会计存在的问题,并分析其中原因。借鉴政府会计改革的先进理念与具体做法,尝试引入权责发生制这一会计基础对军队会计进行系统的改革,并设计了完整的核算流程,给出了部分重要的会计报告的参考格式。
The government accounting system will be implemented nationwide from January 1,2019.This reform establishes the accounting model of appropriate separation and connection between financial accounting and budget accounting,which is a milestone reform.However,as an important department of the state,the reform of the military in this regard is relatively backward,and there have been many accounting problems that are not in line with the actual information needs.From the point of view of these maladaptive phenomena,this paper analyzes the problems existing in the current military accounting,and analyzes the reasons.Based on the advanced ideas and specific practices of government accounting reform,this paper tries to introduce accrual accounting system to reform military accounting,designs a complete accounting process,and gives some important reference formats of accounting reports.
作者
许世林
施博闻
XU Shi-lin;SHI Bo-wen(School of Financial and Audit,Army Logistical University of PLA,Chongqin 401331,China;Graduate TeamⅡ,Army Logistical University of PLA,Chongqin 401331,China)
出处
《南昌航空大学学报（社会科学版）》
2019年第4期43-50,共8页
Journal of Nanchang Hangkong University(Social Sciences)
关键词
会计基础
权责发生制
财务管理
军队会计
words:accounting basic
accrual basis
financial management
army accounting
作者简介
许世林(1970—),男,江西罗田人,副教授,博士。主要研究方向:军队会计。
