基层财务管理是部队经济管理的重要组成部分,搞好基层财务管理,对于提高部队战斗力,促进部队全面建设具有十分重要的作用。有关基层财务管理,上级早有明确规定,各级也都制订了管理细则,但是有些单位对于上级的规章制度并没有真正落实好,致使财务管理工作方面存在不少问题。主要是: The grassroots financial management is an important part of the economic management of the troops. Improving the financial management at the grassroots level plays an important role in enhancing the combat effectiveness of the troops and promoting the all-round construction of the army. Regarding the grass-roots financial management, the higher authorities clearly stipulated that the management rules were also formulated at all levels, but some units did not really implement the rules and regulations of their superiors, resulting in many problems in their financial management. mainly: