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边防支队实行会计集中核算,能够使账目的核算和处理保持高度的统一性,提高了会计的监督和检查能力,并且对边防支队的资金账目能够明确的反应到大队级别的单位。边防支队实行会计集中核算后,对基层单位报账员的管理问题就变得尤为重要,否则制度的实施是没有任何价值的。文章就边防支队实行会计集中核算制度和现在基层单位报账员管理现状进行整体分析,讨论加强基层单位报账员的管理措施。
The border defense detachment practices accounting centralized accounting, which enables the accounting and handling of accounts to maintain a high degree of unity, enhances the supervision and inspection ability of accounting, and can clearly reflect the capital accounts of border defense detachments to brigade-level units. After the border defense detachment conducts centralized accounting, the management of the grass-roots unit accountants becomes particularly important. Otherwise, the implementation of the system is of no value. The article makes an overall analysis of the centralized accounting system for accounting of border guards and the status quo of the management of present-day accountants at the grass-roots units, and discusses the measures to strengthen the management of the accountants at the grass-roots units.