Research On Improvement Of Troops Financial Report

In the development of modern accounting, "Financial Reporting" the use of the term are more frequent, because in essence, the external financial accounting is accountting, financial reporting is central. Financial reports to reflect fully the financial position, operating results and cash flow situation. As a result,corporate and business stakeholders in terms of financial reports is of great significance.Along with the rapid development of the economy in our country, be it business or the military, where the financial environment has changed. Army financial report to the relevant departments of the armed forces is an important message means, but also from multi-channel, multi-lateral and multi-angle in a timely manner to reflect the military's financial information. Despite its financial armed forces is different from the special nature of financial companies, but it is as finance, banking in the military field, an extension of the same financial reporting system and the existence of limitations. The armed forces because of the current financial reporting by the traditional theory of fiscal constraints, can not meet the economic environment, the development of information users can not meet the growing diversity of accounting information. In particular, China is currently building a strong and the direction of the regular army, the army's own lack of financial reporting and related policies and regulations are not sound, with the result that our army building in the financial work of the more obvious defects. In this paper, it is in many ways a study to improve the military quality of financial reporting and disclosure of information the disclosure of the contents and methods of promoting the standardization of building the army has to do with reality.This article first introduced the concept of financial reports and historical evolution of a development, then the military financial reporting and corporate financial reporting in the financial reporting objectives, financial reports on supply and demand do some comparison, followed by a systematic introduction of the current armed forces Financial reporting deficiencies, pointing out that the armed forces in the quality of financial reporting, structure, contents of the problems and how to improve the financial reporting system and the army carried out a concrete program of analysis, put forward his own views.This article is aimed at the armed forces to improve the financial reporting system and put forward effective measures and ways to further promote the standardization construction Finance army.