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边防部队实行财务集中管理具有重要意义。作为财务管理与监督的新型模式,财务集中核算在边防部队的实施仍存在一定的问题。今后边防部队应明确落实财务集中核算的职责,开展基层监督,规范财务集中核算方法,设立远程报账系统,从而提高财务集中核算的管理水平。
The implementation of centralized financial management by border guards is of great significance. As a new model of financial management and supervision, some problems still exist in the implementation of centralized financial accounting in border guards. In the future, the frontier defense forces should clearly implement their duties of conducting centralized financial accounting, carry out supervision at the grass-roots level, standardize the centralized financial accounting methods and establish a remote reporting system so as to enhance the management of centralized financial accounting.