On the Reform of Introducing Accrual Accounting System in the Army

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.