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军队的资金来自国家的财政。军队资金的安全,资金的流向都需要会计人员对其信息进行记录以保证军队资金的安全。军队会计内部控制是对军队会计工作人员进行行为的指导,树立军队会计人员的规则意识。缺少军队会计内部控制,便会导致军队资金安全性减弱,出现资金流向不明等现象。本文通过对军队会计内部控制的研究针对其发展中出现的问题进行分析,从而得出促进军队会计内部控制发展的方法。
The army’s funds come from the state’s finances. The security of military funds and the flow of capital all require accountants to record their information so as to ensure the security of military funds. Army internal control accounting is the behavior of military accounting staff guidance, establish a sense of the rules of the army accounting staff. The lack of internal control over military accounting will result in the weakening of the capital security of the armed forces and the phenomenon of unknown capital flow. Through the analysis of the internal control of the army’s accounting and its problems in the development, this paper draws the conclusion that the method of promoting the development of the internal control of the army’s accounting.