摘要
会计工作是完成边防部队后勤保障任务中的一项重要工作,随着计算机技术的广泛运用与发展,会计电算化管理已经是部队会计工作的必然发展趋势。会计电算化水平的高低,不仅关系到边防部队财务管理水平的高低,且关系到党和国家有关财经方针政策以及部队财务规章制度的贯彻执行。因此,当前边防部队急需深化会计改革、普及会计电算化事业,并培养一批既懂电算化知识又熟悉会计业务的复合型人才。
Accounting plays a crucial role in fulfilling rear service tasks in the border control force.With the widely application and development of computer technology,computer- based accounting management is the inevitable trend in border control accounting.This article lays emphasis on the shortcomings and perils of the application of CBA in current border control force.It also puts forward several strategies and suggestions.
关键词
会计电算化
边防部队
管理
computer-based accounting
border control force
management