The Research On The Measures To Improve The Quality Of Military Accounting

Accounting is the basic work of economy.It is the general valve and switch of economic activity.The quality of accounting affects and restricts the social economic development.Quality is the lifeline of accounting work.Comprehensively improving the quality of accounting is important guarantee to better play the role of accounting functions and promote the development of market economy.In recent years,accounting quality control has been paid more attention at home and abroad.People take effective measures to promote the quality of accounting and promote the standardization and orderly development of accounting.As a control system,the military accounting plays a very important role in responding military economic activities and budget performance,controlling revenue expenditure,and protecting property safety.But in the military economic activities,there are many links that affect the quality of accounting.Currently,our army is in an important strategic opportunity for the development from mechanization and semi-mechanization to informatization,which has higher and newer requirements for the quality of accounting.But compared with developed countries,the quality of accounting in our army has a large gap.The old measure,way and method of military accounting lag behind the development of the times,which causes the drain of resources and low management benefits.The military accounting must constantly improve quality in every respect as bookkeeping,accounting,analyzing,broadcasting,and so on.Only in this way,the legalization and standardization of military accounting can be realized,the scientific and modernization of military accounting can be established,the effectiveness of military spending can be continuously improved,and the overall objective of military accounting can be achieved.Practical exploration needs strong theoretical guidance.But the research is relatively little about military accounting control.The research appears often in the form of papers.Systematic research is lack.Therefore,this thesis makes a systematic study on the quality of military accounting,based on the principles of system theory,cybernetics and total quality control theory.This thesis consists of six parts.The first part is the exordium.In this part,the author discussed the topic basis and research meaning,research actuality,writing thoughts,research contents and methods.The second part is theoretical analyses.In this part,the author discussed about the relate conceptions and essential attribute of accounting quality.Then the author presented the value proposition of military accounting quality control.And then the author discussed the core of system theory,cybernetics and total quality control theory as the theoretical guidance of the thesis.The third part is the situation analysis.In this part,the author firstly described the development situation of war zone A.And then the author analyzed the outstanding problems of military accounting quality in the background of war zone A.The fourth part is about model constructing.In this part,the author constructed a model of military accounting quality control in the background of war zone A.The author put forward essential factors of military accounting quality control,designed the model of military accounting quality control from all aspects,the entire personnel and whole process.And then the author constructed a scientific and efficient operation mechanism of military accounting quality control.The fifth part is countermeasure.In this part,the author put forward the measures to improve military accounting quality from all aspects,such as talent,laws and regulations,internal control,incentive and constraint,check and supervision,and so on.The last part is the conclusion.In this part,the author made a systematic summary full thesis and offered the problems needing to be discussed further.The main innovations this thesis:Firstly,by using fuzzy comprehensive evaluation method,the author constructed a military accounting quality evaluation model with strong maneuverability.Secondly,by drawing lessons from the theory of system,control,and the whole quality control,the author constructed a perfect model of military accounting quality control.