How to strengthen accounting?

How to Strengthen Centralized Accounting

Centralized accounting system is one of the basic forms of accountant appointment system. The basis of centralized accounting is unified accounting and centralized funds. It came in.

Standardizing the basic accounting work, improving the quality of accounting information, enhancing the transparency of financial funds, effectively controlling financial expenditures, accelerating the efficiency of the use of financial funds, and standardizing the charging behavior have all played a positive role. As far as centralized accounting is concerned, its main mode is to implement "one account, two centralized accounts and three unchanged accounts". "One account" refers to the cancellation of the original bank account by the unit included in the accounting center, and the accounting center opens a single account and implements household accounting. "Second concentration" refers to centralized payment and centralized accounting. Centralized payment refers to the company's cash, transfer, remittance and other fund settlement business handled by the accounting center. Centralized accounting means that after all units are merged into the accounting center, accounting posts are no longer set up, and the accounting center is responsible for filling in vouchers, registering accounting books, preparing accounting statements, submitting accounting information and managing accounting files. "Three invariants" refers to the three unchangeable principles followed in the implementation of centralized accounting, namely: ① the budget management system remains unchanged, and the annual budget is still compiled by each unit and approved by each unit after financial audit; (2) the financial management mechanism of the unit remains unchanged, and the right to use and approve funds is still in each unit; (3) The legal liability of the accounting entity remains unchanged, and the revenue and expenditure of the unit are still examined and approved by the unit and bear the corresponding accounting legal liability. In addition, the accounting center in Haining has also implemented the "four unifications" management methods in finance, namely, unified charge management, unified financial accounting, unified accounting management and unified distribution policy. The center was established in February, 2000, and its biggest changes mainly come from two aspects: ① decentralized accounting of all units is centralized accounting, and "black box" operation is changed into "sunshine" operation; (2) All funds are centrally managed by the center, unified account opening and household accounting. By the end of June 2004, 260 administrative institutions had been included in the accounting center. The center has been in operation for more than two years, and the overall operation is in good condition. The monthly report is published every time, and the data between the center and the bank, the general ledger and the general ledger are checked correctly. The goal of standardizing the welfare treatment of administrative institutions has been achieved, and the personal distribution gap in administrative institutions is too large, and the problem of unfair distribution has been fully alleviated. Centralized accounting has achieved remarkable results in standardizing the basic accounting work, improving the quality of accounting information, improving the efficiency of fund use, controlling financial expenditure and stopping extravagance and waste. However, there are still several problems in the current centralized accounting.

(A) the lack of standardized budget management basis. Because the current budget management system in China is not perfect, the scientific budget management system of public expenditure has not been established, the budget supervision and management mechanism is not perfect, and the supervision functions of people's congresses, auditing and other departments are still weak, and the budget indicators issued to grass-roots administrative posts at the beginning of the fiscal year often lag behind. The expenditure standards of administrative institutions are mostly old, many of which are not in line with the current reality, and it is difficult to implement them in practice. There is no unified expenditure standard, the expenditure of each unit is extremely arbitrary, and the budget controls and restricts the expenditure greatly.

The contradiction between weakness and poor budget implementation is quite prominent.

(2) The problem of making false accounts has been curbed, but the phenomenon of concealing false accounts still exists. After the implementation of centralized accounting, the unit is no longer responsible for accounting, only responsible for reimbursement. Because the accounting center can only identify the authenticity of bills in the supervision of agency bookkeeping, it can't further identify the authenticity of economic matters from the depths. If the bill is legal, it will be approved for reimbursement, otherwise it will be legal again. Therefore, the phenomenon of real tickets and fake things has been repeatedly banned. Some units use accommodation fees, conference fees, printing fees, repair fees, transportation fees, labor fees and other compliance bills to provide gifts, super-standard catering and subsidies. In particular, the expenditure on public travel shows a straight upward trend.

(c) It is common to value accounting over management.

The treatment of central accounting personnel in the financial department has no economic interest relationship with accounting units in form, which realizes the independence of accounting, but it will easily lead to the relative separation of accounting and financial management in accounting units. The accounting work of the original unit is entrusted to the Center, but financial activities such as fund budget, project plan, fund raising, management and use are still carried out by the original accounting unit. In particular, physical assets, contracts and other economic matters that need to be reflected are completely scattered in the unit, making it difficult to deepen accounting management. The accounting activity of a unit is an important part of financial management. The abolition of accounting institutions and accounting posts is equivalent to the abolition of the foundation of financial work, which has a great impact on financial accounting management. Without a good management mechanism, the flow and use of property and materials in the unit will cause confusion with the long-term flow of personnel, which will eventually lead to a new source of corruption.

(D) Units only set up reimbursement accounting, which will inevitably weaken the internal financial containment and supervision mechanism. In the case of centralized accounting, the weakening of the internal containment mechanism of unit finance is worrying. After the unit's finance was handed over to the accounting center for accounting, the unit cancelled accounting and only set up an accountant. Therefore, unit accounting

The containment mechanism with the cashier automatically disappeared, and the innermost person in the unit finance was reduced from at least two accountants and cashiers to one reimbursement clerk, which actually worked.

As an accountant and cashier, it is easy to facilitate accounting cheating. In some places, there have been cases of accounting imitating leaders' signatures, falsely reporting expenses and misappropriating public funds. At the same time, the internal supervision mechanism of the unit has also weakened. In the past, accounting units had a common accounting and cashier system.

(5) There are few people in the accounting center, and the workload is heavy, so it is difficult to refine the work. Judging from the operation of accounting centers all over the country, there is a widespread phenomenon that there are few people in the center, the workload is heavy, and accountants wait for reimbursement for too long in the center. As far as Haining is concerned, the accounting center has been in operation for more than two years, and more than 260 administrative institutions have been included in the accounting center. Generally speaking, a unit has an account set. Generally, the accountant in the center has to undertake the accounting work of at least ten units, so it is difficult to have more time to understand the internal situation of the units and it is difficult to refine the work. And some companies have complex business. In addition to accounting for the company's normal business dealings, they also involve more than 20 special projects in a set of accounts. Some projects take several years from implementation to completion, and the project's

Every expenditure is bound to the normal business voucher of the unit in recent years, which will inevitably increase the cost of financial audit and acceptance after the completion of cross-year projects and reduce the efficiency of audit. The capacity of the archive room of Haining Accounting Center is limited, and only one year's accounting files can be stored, and the rest files are handed over to the business sheet.

One storage brings a lot of inconvenience to users who consult files across the year. In view of the above problems, the following suggestions are put forward:

(1) Strengthen budget management and establish a scientific public expenditure budget.

Management system. Formulate scientific and practical personnel quota standards, improve the budget expenditure subject system, refine the budget as soon as possible, and ensure that the budget target is issued at the beginning of the year. Once the budget is issued, whether it is the financial department, the accounting center or all units, they must implement management in strict accordance with the budget standards and standardize the budget execution behavior. In particular, the financial department should strengthen the supervision and management of the whole process of capital operation, track the efficiency and provide a good external environment for the operation of the accounting center.

(2) Strengthening the supporting construction of local laws and regulations. It is suggested that a set of feasible expenditure standards should be formulated and uniformly implemented in all units, so as to systematically curb the phenomenon that all units compare with each other in expenditure and distribute goods indiscriminately, and provide laws, regulations and basis for accounting centers and other regulatory departments to perform their regulatory duties.

(3) Accounting center must change from accounting function to management function. The accounting center should not only calculate the accounts well, but also pay attention to the feedback and control of budget execution information. It is necessary to strengthen the pre-control of the payment of budgetary funds and assume the responsibility of paying equal attention to accounting and supervision. Strengthen internal financial management, establish and improve internal control mechanism, enhance risk prevention awareness, and ensure the safety of financial funds, property and materials. "Center" personnel should often go deep into the unit to understand the situation, supervise beforehand and during the event, and create conditions for providing quality services.

(four) fully open the remote audit system. Choose a unit with a good computerized accounting foundation and a strong sense of responsibility to open a remote reimbursement system. In this way, first, it can alleviate the current situation of excessive workload of central accounting personnel; Second, the accounting unit can know the budget implementation and financial revenue and expenditure in time. Deepening the exchange of accounting information between the "center" and the unit can find problems and correct them in time, and also save the time for reimbursement accountants to travel to and from the center and wait for reimbursement.

Between. Thereby greatly improving the working efficiency.

(5) Strengthen and attach importance to external supervision, and give full play to the supervisory functions of people's congresses, auditing and discipline inspection and supervision. We should pay attention to improving the cultural quality, professional quality and legal policy level of accounting personnel, and actively explore modes and methods more suitable for centralized accounting. The current centralized accounting work is to separate "knowing how to calculate" from "financial management supervision", but the separation cannot lead to disconnection. The focus of the accounting center is not only to carry out daily accounting, but also to actively participate in the financial management and fund raising of the accounting unit, correctly implement the budget and financial plan approved by the financial department, and be a good staff and assistant to the leaders.