Analysis on the Advantages and Disadvantages of Accounting Centralized Accounting Work

Accounting centralized accounting is another major financial management system reform following the reform of the budget management system, the two-line reform of revenue and expenditure, the unified payment of wages, and the government's centralized procurement reform. Judging from the implementation situation in more than two years, the operation is relatively stable and the progress is relatively smooth. Preliminary results have been achieved in standardizing accounting, improving the quality of accounting information, strengthening the management of financial funds and promoting the building of a clean and honest government.
I. Standardize the basic work of accounting and improve the quality of accounting information. The county and county organs have been officially operated since 2001. They have experienced five stages: financial transfer, business trial transfer, parallel operation of human and machine, adjustment of cabinets, and standard operation. In the initial stage of operation, we conducted centralized training on accounting and computerization knowledge for staff, and taught more than 2,500 hours of teaching, so that 26 staff members have mastered accounting computerization skills. By May 2000, the manual accounting was completely eliminated, and the standardization and unification of the accounting treatment was greatly improved. At the same time, we have improved the accounting duties and systems according to the actual revision. The company also conducts timely business training for the unit accountant, and requires each staff member to operate strictly in accordance with the "Basic Accounting Standards", and resolutely corrects the "three chaos" phenomenon of the past account setting disorder, bank account opening disorder, and accounting file disorder. , laid a solid foundation for standardizing the accounting work.
After the centralized accounting of accounting, the personnel, management and evaluation powers of the accounting personnel are separated from the unit, effectively ridding the dependency relationship between the accounting personnel and the unit, lifting the worries of the accounting personnel and eliminating the fake invoices in the past. The appearance of false statements and false accounts has changed the phenomenon that some units have violated regulations in violation of financial regulations, enabling accountants to work relatively independently, and can boldly resist some irregularities in accordance with the law, which is conducive to solving accounting information distortion and accounting disorder. Such problems have brought accounting work into a virtuous circle.
Second, strengthen expenditure management, improve the use of funds. Accounting centralized accounting is based on the unit's financial autonomy, the ownership of funds is unchanged, the "centralized management, unified account opening, household accounting" approach. For the reasonable and normal expenditures of the account-receiving unit, where the documents are formal and the procedures are complete, the procedures for the transfer of funds shall be handled in a timely manner. For unreasonable and non-compliant bills, they will resolutely refuse to pay, and at the same time patiently and meticulously explain the work, and strictly manage expenditures to ensure that each fund can be used according to budget and project, and fundamentally eliminates the use of funds. The phenomenon occurs. As the accounting information is reported to the unit on a monthly basis, the income and expenditure statement and the unit fund balance are reported to the government, which avoids the phenomenon that some units infinitely demand money from the finances, and rationally dispatches financial funds for the government to improve the use of funds. , providing the basis for decision making.
Third, strengthen accounting supervision, prevent and contain corruption from the source Through the large number of corruption cases investigated and dealt with in recent years, the lack of financial supervision can not be said to be an important factor. After the centralized accounting of accounting, the accounting process has changed from the original “black-box operation” to the current “sunshine operation”. Due to the advancement of the position of accounting supervision, the revenue and expenditure of each unit are accounted for through the account of the accounting center. Conducted under the supervision of the central staff. Some units have been curbed by violations. In this way, the prevention and containment of corruption occurs at the source. On the one hand, the awareness of all units in observing financial and economic disciplines has been significantly enhanced. Some over-standards and unreasonable expenditures have been significantly reduced. Many units often ask in advance about the rationality and legitimacy of economic business, or the approval authority and handling of specific accounting matters. The program eliminates some unreasonable financial expenditures in the bud. On the other hand, through the daily supervision of accounting personnel, business audits are carried out in strict accordance with the relevant financial management regulations, refusal to pay unreasonable, non-compliance expenditures, making false votes and other violations increasingly reduced. According to statistics, in the past few years, the accounting center has refused to pay unreasonable expenses for 117 units included in the county's direct organs. ** ** 10,000 yuan, correcting non-compliance bills **** Zhang *** Ten thousand yuan.
Fourth, reduce costs, improve work efficiency The implementation of centralized accounting, all units canceled the original accounting positions, all accounting transactions are handed over to the accounting center, each unit only retains 1-2 accountants. Reduced administrative costs. According to statistics, there are 256 original accountants in the centralized accounting of the county-level organs. At present, there are only 24 accounting personnel in the accounting center, which greatly reduces the accounting cost. Moreover, we have served as the service accounting unit, in accordance with relevant regulations. In addition to the normal business expenses, the unit also opened 18 sets of infrastructure, special funds and business expenses for the unit; and simplified the examination and approval procedures according to the actual situation, improved the efficiency of the work, and met the needs of the unit.
V. The quality of accounting personnel has improved, and the continuing education of accountants has been enhanced. With the globalization of the economy and the continuous development and improvement of China's socialist market economic system, especially after joining the “WTO”, the opening up has been further expanded, and how to adapt to accounting personnel. The need for a new situation has presented a severe test. Therefore, the continuing education of accountants is particularly important. In view of this, first, we organized the staff to seriously study Deng Xiaoping Theory and Comrade Jiang Zemin's "Three Represents" important 侔臁? Itching TO" knowledge lecture, and learned Premier Zhu Rongji's "integrity-based, ethical, and adherence to the guidelines." The 16-character policy of not making false accounts, comprehensively carrying out the professional ethics education of accountants, and building a strong accounting professional ethics defense line, so that all business personnel can become a qualified accountant with honesty and trustworthiness and financial management according to law. Into the problems exposed in the work, further comprehensive study of relevant systems and methods, and combined with the "Basic Accounting Standards" to find gaps, modify and improve various internal accounting and control systems to ensure the safety and integrity of accounting funds. Third, develop skills Training and post training, constantly improving the professional quality of employees, in order to solve the problem of unclear business and inaccurate operation of accounting personnel, regularly carry out accounting business knowledge examination, accounting processing evaluation and computer operation demonstration competition, select excellent cabinet group, establish learning example.
Sixth, face up to problems, and actively seek countermeasures While achieving results, we are also clearly aware that there are still some problems to be solved in the centralized accounting work.
Individual units have not paid enough attention to their thoughts, resulting in a disconnect between accounting and financial management. Although some units have been handed over to the accounting center, the unit's budget management, internal control and financial management, especially fixed asset management, are unaccountable. The main performances are as follows: On the one hand, some units believe that the unit's accounting positions have been cancelled, and there is no need for financial management and supervision within the unit. When financial inspections are encountered, the inspectors will go to the accounting center to check the accounts, and the unit budget management is unclear. Ignore the establishment and improvement of the internal control system. On the other hand, the original fixed assets of some units are unclear, the fixed assets and the physical objects are not kept and registered, and the fixed assets are cleaned up again and again. The registered books are different once and for all, and the increase and decrease of fixed assets vary greatly. If the reason is not known, the account of the accounting center cannot be adjusted and reduced. Then, for the newly added fixed assets, especially the assets allocated or configured by the higher authorities, such as computers and cars, the accounting center has not received the transfer files, and it is not possible to handle the accounts, which makes the accounts difficult to match.
How to improve the accounting personnel and professional judgment ability to ensure the consistency of the account needs to be strengthened. After the centralized accounting of accounting, accounting personnel in the open and transparent operating environment, accounting for all budget units, in accordance with a unified financial system and standardized accounting procedures, can fully achieve the account, account, account It is quite difficult to match, but to be consistent with the accounts. When the budget unit reports, whether there is such a business, the accounting center has a lot of minds, and can only judge whether the documents provided by the unit accountant are legal or not, as long as the documents are valid and the procedures are complete, regardless of the economy reflected on the documents. Whether the business is true or not, the central staff must be written off.
There is a gap between the current financial system and the actualities of the various units. To a certain extent, it increases the difficulty of operation. The main performances are as follows: First, the standard of expense reimbursement in the current financial system, most of which were formulated in the 1980s and 1990s. Some expenditure regulations are not specific enough, some standards are low, and there is a gap between the current economic level and the actual situation. For example, travel expenses standards, accommodation fees, taxi fare reimbursement, etc.; second, subject to economic conditions, due to the financial difficulties of our county, the public budget of the unit is very small, almost no. In order to do a good job, some units have misappropriated and borrowed special funds. Third, accounting file management is difficult to maintain in a continuous and complete manner. Prior to the implementation of centralized accounting, the accounting files were retained in the original unit. The accounting files after centralized accounting in 2001 were retained in the accounting center, which caused the burden on the accounting center on the one hand, and the inconvenience of inspection by each unit on the other hand, resulting in the unit accounting file. Management is incomplete and there is a lack of continuity before and after.
It is not conducive to the full play of other functions of accounting. After the centralized accounting of accounting, the full-time accountant has little contact with the unit, does not understand the actual situation of the unit, only emphasizes the accounting and supervision of accounting, weakens other functions such as accounting forecasting, analysis, decision-making, etc., so that the staff of the accounting leader is gone. The use of the land is not conducive to the performance of accounting management functions.
The emergence of the above problems, some involve the policy, some are institutional problems, and some are caused by the lack of work. In this regard, in addition to increasing publicity, do our best to do their jobs, and strive for support from all sides, we should improve from the following aspects.
First, actively report to the competent unit, the in charge of the leadership, and the higher-level business departments, and strive for leadership support and initiative in work. At the same time, we hope that the higher authorities will introduce some relevant measures and measures.
Second, increase the enforcement of the "Accounting Law". Publicize and implement the "Accounting Law", communicate and exchange with all units on a regular basis, hold lectures on financial and economic laws and regulations, so that the unit truly pays attention to the financial management of the unit and strengthen internal management; at the same time, it plays a role in discipline inspection, audit, finance, The functions of the taxation department, in the process of law enforcement inspection, inventory assets, check the bottom of the family, strictly block loopholes, and improve the unit's financial system.
Third, strengthen ties with various departments, strictly implement relevant financial and economic regulations, and actively promote the implementation of the "Government Procurement Law." A question on how to improve the professional judgment ability of accountants. On the one hand, we should strengthen our ties with the discipline inspection department, listen to and solicit their meaning, improve our work practices and methods in a timely manner, and improve our business. On the other hand, strictly implement the "Government Procurement Law" and relevant financial and economic regulations, and those who should be uniformly purchased by government departments, need to handle the super-standards of the procedures for controlling purchases, etc., strictly follow the relevant systems and methods, and promptly urge Units clean up their current accounts, strengthen the management of reserve funds, and prevent the occurrence of illegal and chaotic problems from different angles.
Fourth, improve the "Internal Audit and Reimbursement Measures". Except for the implementation of provincial, prefecture and county expenditure standards, the implementation of the internal financial management regulations of each unit is not clear or unrelated to those above. . Expenditure that exceeds the standards set by the financial system and is reasonable or non-expendable shall be reimbursed after detailed explanation by the unit and approval by the person in charge of the unit. For reasons with universality, analyze the reasons and treat them differently. For example, the current travel expenses are set in 1997. The gap between the accommodation reimbursement standards and the reality is too large. When the travellers reimburse the travel expenses, the accommodation fees are generally exceeded, and the conditions for the uniform modification are not mature. In addition to actively proposing improvement suggestions to relevant departments, we have formulated internal audit standards based on actual conditions, differentiated situations, analyzed specific issues, continuously improved and improved centralized accounting methods, and strived to standardize and legalize.