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边防部队财务管理的重要组成部分就是会计工作,其具有基础性财务管理和财务核算等职能,为边防部对建设、发展奠定了重要基础。会计队伍的建设质量决定了会计工作的经费保障效益和会计工作质量。当前,我国边防部队会计队伍建设受人才机制和编制问题及人员分配等因素影响,导致我国边防部队会计队伍建设中存在能力低下以及编制少和工作任务重、改任多等诸多矛盾。因此,为了更好地完成我国边防部队财务保障性工作,需进一步完善会计人员管理、任用制度及人员选拨制度,从而使我国边防会计人员队伍建设逐步朝着规范化以及现代化和制度化方向发展。
The important part of the financial management of the border defense forces is the accounting work. It has the basic functions of financial management and financial accounting, which have laid an important foundation for the construction and development of the border guards. The quality of the construction of the accounting team determines the financial support of accounting work and the quality of accounting work. At present, the construction of the accounting team in our frontier defense units is affected by such factors as the personnel system, the compilation issue and the distribution of personnel. As a result, there are many contradictions in the construction of the accounting team in the frontier defense units in China, such as low ability and less preparation, heavier tasks and more appointments. Therefore, in order to better complete the work of financial security for border guards in our country, it is necessary to further improve the system of personnel management, appointment and personnel selection so that the construction of the ranks of border defense accountants in our country will gradually be standardized and modernized and institutionalized.