随着近年来国家财政制度改革的不断深入,政府收支分类改革、部门预算、政府采购、国库集中支付制度的实施,对基层行政事业单位(以下简称基层单位)的部门预决算编报要求越来越高,基层单位对预算执行管理的难度也越来越大,这就对基层单位的财务管理提出了更高的要求。为适应形势的发展变化,基层行政单位的财务人员必须做好积极应对。那么,如何提高基层单位财务管理能力呢? With the continuous deepening reform of the national financial system in recent years, the reform of the government revenue and expenditure classification, departmental budgets, government procurement, and the centralized treasury payment system, the requirements on the departmental final accounts of grassroots administrative units (hereinafter referred to as grassroots units) The higher the level, the more difficult it is for grassroots units to exercise budgetary management. This puts forward higher requirements on the financial management of grassroots units. In order to meet the development and changes in the situation, the financial officers of grass-roots administrative units must actively respond. So, how to improve the grassroots financial management capacity?