近年来,随着部队实施爱民固边战略、提高服务水平等一系列中心工作的开展,地方各级党委、政府对部队建设的支持力度也进一步加大。特别是随着相关部门335号文件的相继出台,基层单位在经费保障纳入地方财政方面实现了较大突破。经费有了,对部队建设是好事,如何将好事做好,进一步加强对经费的使用管理,切实使其发挥出应有的保障效益,成为各级财务管理部门需要认真思考的问题。一、当前基层财务管理工作中存在的问题 In recent years, with the implementation of a series of core tasks such as strengthening the Aimin solidarity strategy and improving the service level of the armed forces, the party committees and governments at various local levels have also made greater efforts to support the army building. In particular, with the successive issuance of the No. 335 Document by the relevant departments, the grass-roots units have made great breakthroughs in the inclusion of financial protection into the local finance. Funding has been a good thing for the building of the army and how to make a good deed so as to further strengthen the use and management of the funds and effectively bring them into full play to the guaranteed benefits they have become the issues that need to be seriously considered by the financial management departments at all levels. First, the current grass-roots financial management problems