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经费集中核算模式是新形势下边防部队为规范基层财务管理而借鉴地方先进经验的财务创新,它指的是边防支队机关、直属分队等单位在支队财务单一账户核算、或边防派出所、中队等单位在大队财务单一账户核算或所有单位和部门在支队财务单一账户核算的会计核算模式。它的实行具有很积极的意义,同时由于它实行的时间很短,还存在一定的问题有待于完善。本文主要从实施的意义、还需解决的问题以及完善的途径等三个方面进行阐述。
The centralized accounting mode is the financial innovation that the border guards draw on advanced local experience in order to standardize grassroots financial management under the new situation. It refers to the units in the financial unitary accounts of the detachment, such as frontier detachment offices and immediate subordinate units, or units such as border police stations and squadrons In the brigade finance a single account accounting or all units and departments in a single account of financial accounting branch of the accounting mode. Its implementation has a very positive meaning. At the same time, due to the short implementation period, some problems still need to be perfected. This article mainly elaborates from three aspects: the significance of implementation, the problems to be solved and the ways of perfection.