基层财务管理是后勤保障的重要组成部分,加强基层财务管理是提高后勤保障力的有效措施和重要途径。目前,基层部队财务管理工作仍不同程度的存在一些问题和不足,需要采取切实有针对性的措施认真加以解决。 Grass-roots financial management is an important part of logistics support. Strengthening financial management at the grass-roots level is an effective measure and an important way to improve the logistics support capability. At present, there are still some problems and deficiencies in the financial management of grassroots units to varying degrees and need to be conscientiously solved with concrete and targeted measures.