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武警部队会计的发展过程与展望
引用本文:张健光.武警部队会计的发展过程与展望[J].财务与金融,2009(4):32-35.
作者姓名:张健光
作者单位:武警工程学院军事经济系,西安交通大学管理学院,西安,710086
摘    要:武警部队会计作为一种特殊会计种类,其产生发展与国家经济和社会全面发展密切相关。通过回顾26年来武警部队会计的发展过程,分析其前进的推动力量,可以为持续进行武警部队会计改革提供利器。武警会计制度、武警会计机构和会计人员、武警会计信息化、武警会计理论构成了武警会计的整体框架,这正是所要分析的对象。

关 键 词:武警部队会计  会计制度  会计理论

The Development Process and Outlook of the CAPF Accounting
Zhang Jian-guang.The Development Process and Outlook of the CAPF Accounting[J].Accounting and Finance,2009(4):32-35.
Authors:Zhang Jian-guang
Institution:Zhang Jian-guang (1. Engineering College of Armed Police Force,Shannxi, Xi'an 2. Management School, Xi'an Jiaotong University, Shannxi, Xi'an)
Abstract:CAPF accounting is a special accounting category, whose origin and development have a close relationship with national economy and society overall development. We have reviewed the CAPF accounting's 26 years history and found some good conclusions which may provide a sharp weapon to CAPF accounting's continuously reforms. CAPF accounting system, CAPF accounting organizations and CAPF accountancies, CAPF accounting information and CAPF Accounting theories consist CAPF Accounting framework, which are the analysis objects of this paper.
Keywords:CAPF Accounting  Accounting System  Accounting Theories
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