We revisit force evaluation methodologies on rigid solid particles suspended in a viscous fluid that is simulated via the lattice Boltzmann method (LBM). We point out the noncommutativity of streaming and collision operators in the force evaluation procedure due to the presence of a solid boundary, and provide a theoretical explanation for this observation. Based on this analysis, we propose a discrete force calculation scheme with enhanced accuracy. The proposed scheme is essentially a discrete version of the Reynolds transport theorem (RTT) in the context of a lattice Boltzmann formulation. Besides maintaining satisfactory levels of reliability and accuracy, the method also handles force evaluation on complex geometries in a simple and transparent way. We run benchmark simulations for flow past cylinder and NACA0012 airfoil (for Reynolds numbers ranging from 10^{2} to 0.5×10^{6}) and show that the current approach significantly reduces the grid size requirement for accurate force evaluation.