The creation and development of accounting analysis are related with people's demand and supply of accounting information. With the development of social economy and our military finance construction, the target, method, system and contents of military accounting analysis continuously develop. So it is necessary to discuss and summarize accounting analysis seriously, deepen the comprehension and improve the practice.%会计分析的产生和发展是同人们对会计信息的需求和供给是紧密相关的。随着社会经济发展和军队财务建设发展,军队会计分析的目标、方法、体系、内容都在不断发展与完善,有必要对会计分析进行认真思考、总结,加深认识,提高效益。
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