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部队基层财务管理工作是后勤保障的基础,是加强后勤建设的一项重要内容。做好基层财务管理工作,直接影响着部队战斗力,事关执勤、处突等各项任务的圆满完成。因此,在新形势下必须加大基层财务管理力度,提高经费的使用效益,实现“保障有力”的总要求。
The grassroots financial management of the army is the basis of logistics support and an important part of strengthening logistics construction. Doing a good job in grassroots financial management directly affects the combat effectiveness of the armed forces and the successful fulfillment of all tasks related to duty handling and handling. Therefore, under the new situation, grassroots financial management must be stepped up to enhance the efficiency of the use of funds and to achieve the general requirement of “guaranteeing power.”