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基层财务是军队财务工作的基础和重要组成部分,是军队经费供应保障的末端,是军队财务工作管理与核算的起点,是军队预算经费延伸的终点。做好基层财务工作,组织好经费物资的供应与管理,对提高部队战斗力,改善官兵的生活水平,促进基层全面建设,具有十分重要的意义。现行的《中国人民解放军会计规则》只适用于军队实行独立核算的团以上单位(含相当等级单位),并未将基层财务会计工作纳入进来。目前,基层财务的会计核算发展滞后,影响了军队基层财务工作全面建设,改革是大势所趋。
Grassroots finance is the foundation and an important part of the army’s financial work. It is the end of the guarantee for the supply of military funds, the starting point for the management and accounting of the military’s financial work, and the end of the extension of the military budgetary funds. Good financial work at the grassroots level and organizing the supply and management of funds and supplies have great significance in raising the combat effectiveness of the troops, improving the standard of living of officers and soldiers and promoting the all-round building of the grassroots units. The current “Chinese People’s Liberation Army Accounting Rules” only applies to the army units with independent accounting units (including equivalent units), did not include the basic financial accounting. At present, the lags behind in the development of accounting for grassroots finance have affected the overall construction of the financial work at the grassroots level and the reform is the trend of the times.