公安边防部队集中核算目前已经实施了一段比较长的时间,但是在平常工作当中还存在着一些问题,必须要增强报账员团队建设,使各个部门积极主动的参与。对于原始凭证的真实性必须要加大审核的力度,提升财务集中核算的规范性。本文主要对公安边防部队财务集中核算存在的优势与弊端进行了深入分析,并且提出了改善弊端的方法。 The centralized accounting of the public security frontier defense forces has now been implemented for a relatively long period of time, but there are still some problems in the normal work. We must enhance the construction of a newspaper accountant team so that all departments can take the initiative to participate. For the authenticity of the original documents must increase the intensity of the audit to enhance the standardization of financial accounting. This article mainly analyzes the advantages and disadvantages of the centralized financial accounting of the public security frontier defense forces and puts forward the methods to improve the disadvantages.