Accounting of the advantages and disadvantages in practice Source: http://www.asialw.com/ ?This site is founded by the university teachers, this site has all the instructors are key university higher degrees, some have a Ph.D., postdoctoral education, worked in University 211. Asian paper web to provide you with services throughout thesis. Abstract centralized accounting system is to improve the public finance system in China is an important measure, in strengthening the accounting supervision, the use of funds to improve administrative efficiency and curb corruption has played a very important role. However, as a new system, implemented in recent years, the gradually revealed some problems and contradictions, if not properly resolved, will inevitably lead to confusion in the practical work, resulting in unnecessary losses. In this paper, a centralized accounting system in actual work problems and causes of in-depth survey analysis, and the corresponding measures. Key words centralized accounting system problems improve countermeasures enterprise implementation of a centralized accounting system is to strengthen accounting, accounting management and monitoring, to prevent the funds are retained, misappropriated and wasted the occurrence of phenomena such as violation of discipline. In recent years, the state promulgated the "Accounting Internal Control Standards", introduced such as accounting delegate, centralized purchasing system and a series of financial reforms, issued a new accounting standards. This series of measures to promote domestic enterprises have gradually implement centralized financial accounting. Currently, centralized accounting of revenue and expenditure reform has become an important element, it is a Budget Unit a special form of accountant. In recent years, some implemented the areas of financial accounting and industry concentrated in the practical work, gradually exposed some of the financial focus on the advantages and disadvantages. Must continue to deepen our understanding and make it perfect, to strengthen accounting, improve the management level, so as to fundamentally raise the budget of the science and accuracy, strengthen financial management. A centralized accounting system, the basic functions of the centralized accounting system is a set of financial accounting services and management oversight as one of the new accounting management. The basic functions are: the accounting center of the financial revenue and expenditure of all units centralized management, unified accounts and household accounts. Into the centralized accounting unit in the capital ownership, right to the use of funds and financial autonomy unchanged, it implemented centralized financial management, unified open an account, unified accounting, unified and uniform allocation of funds collection and payment of funds, the exercise of the funds The oversight function. Meanwhile, the headquarters for the exercise of a portion of it to pay function. Units included in the centralized accounting by the accounting center of the balance of payments in strict accordance with the required standards and the corresponding subjects included in the budget, budgetary control systems within and outside the capital. Units in the unit leaders all expenditure on the basis of examination and approval, and then, after review by the accounting centers accounted for, thus ensuring the unit cost of each budget line financial accounting system requirements. Second, the significance of the implementation of centralized accounting enterprises centralized accounting, can be strictly budget performance, and strengthening accounting supervision, to ensure that the legitimate enterprise fund, effective use. Work in specific practices, the role of performance for the following aspects. 1, will help improve efficiency and effectiveness of the use of funds to implement centralized accounting, funds from the decentralized storage to centralized storage, unused funds remain in the account before the center has a single account. By focusing on storage, so that a high concentration of funds in the account center to facilitate uniform domination transfers. This increased efficiency in the use of funds, but also to prevent the withholding of funds was half-way, interception, guarantees that the funds earmarked to play the maximum benefit, the interests of safeguarding the grantees. Centralized financial accounting, the companies have revenues and expenditures of the fund management system, to speed up the recovery of its investment, reduce financing costs. 2, will help standardize the accounting basis, enhance the quality of accounting information to implement centralized financial accounting system, through competition, merit, select a group of business strong and technically proficient high level of crack centers set up accounts, unified management approach and accounting systems. This would make the low quality of personnel as a result of irregular accounting practices are completely radical, accounting standards will move towards a new stage. Centralized accounting of the accounting center, it is now classified as a more reasonable accounting items and norms of correctness is also increasing. 3, the internal control system is conducive to the strict implementation of the financial focus of the funds after the realization of the whole process of supervision, so that the advance prevention and control and and after checking. In dealing with claims and settlement business, reimbursement, and internal control staff should have a valid instrument for reimbursement form to the central settlement accounts, original vouchers to go through layers of stringent audit was able to pay. In the audit process, will not be original units and leadership of human intervention, and most of the money is directly to units, to avoid malicious financial processing phenomenon. Through the computer network and accounting an accounting system that will effectively achieve the original certificate of authenticity, whereabouts and the payment of funds of funds such as the use of effective supervision of the whole process really take preventive measures. 4, is conducive to timely report focused on the financial statements after accounting financial statements issued by each unit is no longer unified by the accounting center reported. This improved the financial statements reported by the timeliness and accuracy, while the quality of financial statements has also been improved. 5, is conducive to centralized asset management after accounting unified deployment of the means of production, management, efficiency, management costs, enterprises have also improved. Unified management of assets, making more effective the internal allocation of assets has greatly enhanced the comprehensive utilization of assets invalid inefficient for businesses save money. 6, is conducive to cost control in this respect is the most direct benefit. Centralized accounting, all of the units no longer as in the past the cost of the conflict over the budget flung at the end of the Treasury, the Financial Accounting Center can be found in the case of unit cost overruns to refuse to handle billing and verification service. Meanwhile, the financial accounting center to better manage and control overall cost of the place. Third, centralized accounting of the accounting exists of Wen Ti the implementation of centralized accounting although Zai largely standardized financial management, but in the actual work Zhong still has many serious problems, reflected in the following areas. 1, and the responsibility of the principal accounting position is not clear implementation of accounting centralized accounting, the number of units that the units were not responsible for the financial and accounting officers, but no longer perform the accounting, financial management and therefore no longer care. The essence of financial accounting centers only account for the unit only responsible for the authenticity of the original instruments, as appropriate the legitimacy of the transaction can not guarantee compliance. Units as the owner of the assets, the dominant position has not changed its accounting, so that accountability and legal liability are not clearly defined. 2, the accounting oversight blind spot form of centralized accounting, financial accounting personnel from the center of each specific business unit's actual work, do not understand the situation. Moreover, the financial center of an accounting team is also responsible for multiple units of accounts, inability to obtain the details of each unit operation, the exercise of the functions of the accounting oversight too difficult. 3, weak management of foreign investment in the past by the Finance unit is responsible for management of investment projects by individual responsibility and concentrate on only by reimbursement after the members of a person to bear, weak. However, members can apply for reimbursement of work and turn investment capital settlement work. Lead to pre-project management, project management and project management may have no buyers, investment into construction budget posts, reimbursement Members. Centralized accounting, the capital of not promptly became a widespread problem. Reimbursement officer to transfer funds business, fewer personnel and a heavy workload, which often funds are not transferred in time, more investment projects in progress or not in accordance with the percentage of completion method for pre-transfer information. 4, there are errors staffing some places centralized accounting reform, the original business unit on a strong central accounting staff to the accounts or transfer Kong, leading to schedule some non-financial staff member as a reimbursement. Accounting of all units is essentially the only member of the finance staff, to act as cashier, accounting, asset managers and budget managers, to assume the financial management, investment project evaluation, budgeting, forecasting and asset management costs, and many other functions. These require specialized financial knowledge to their professional qualities are often incompetent. However, unit leaders think that no account, anybody can do. This long-standing conflict, lack of attention and has been corrected, will bring to the unit's financial management irreparable loss. The financial management of each unit to do well, the financial center, and the whole enterprise, the Group can not realize the financial management functions. 5, is not conducive to internal cost savings because the units will be responsible for their own budget targets, even if the actual expenditure amounted to less than the budget target, will try to expenditure, so that does not cost savings. Inverted extrusion method has become a centralized accounting mode, the consensus of all secondary units. This management model, can not do the reasonable cost of expenditures. 6, supplies material settlement delay due to the concentration after accounting business process, management process more numerous and serious material consumption settlement lag. Some units of the material procurement process would not meet the requirements of centralized accounting, even if this issue is resolved, bulky volume of business operations inevitably slow down the processing speed. This artificially caused by the amount of material in the way much, and the resultant inconsistent with the accounts and inventory items, also makes the units on the annual clean-up is not an active backlog of material. These are internal management, audit and internal control matters related to the degree. 7, the financial center is more difficult job mobile financial center due to the concentration of each post after accounting for the business area, post a brief flow of business processes will cause confusion. This is absolutely not allowed to work in finance took place. Therefore, the flow is almost impossible job. But this has created the objective single financial center financial staff services, reduced capacity.     4, centralized accounting of the causes of the causes for these problems, specifically in the following points. 1, the promotion and implementation are not in place to implement centralized accounting, its propaganda is not enough, poor enforcement. Practical work, focus on accounting is a top-down, the unit is to obey and implement. After the financial center of the centralized accounting of the situation, the functions of each unit in the future, almost all had no formal training to learn the system, but has not conducted any publicity to explain, just passively accept, resulting in poor enforcement. 2, routine work will be financial, financial advance will be held on time is not concentrated in time, after accounting and financial work, common problems arise, the focus of the difficulties and contradictions, we need the financial center of the financial work will meet regularly, to inform, specifications and requirements. But the actual work, busy with their daily business financial centers, not formed on a regular basis will be held in the financial system work. Many questions remain unanswered, so that common problems repeated requests, repeatedly stressed the difficulty of increasing the financial center. Meanwhile, the reimbursement staff working without direction and focus of the blind, and the recent focus on the financial center is not uniform. After accounting for the concentration of the good experience, good practices and outstanding results, should be summarized and will be held in the financial advance, encourage the majority of financial officers and accounting staff. But the practice will not speak of the financial advance, leading to a timely conclusion is not a good experience and promotion. 3, two unit leaders did not update the concept of centralized accounting, many units do not attach importance to the financial management leadership. Before the introduction of centralized accounting and financial work of not only the financial people, finance section chief, chief accountant, and even urge the competent leadership. With the advance of Accounting of many difficulties and contradictions are put before members in the reimbursement, the reimbursement can not be completed by members of the financial management. This requires that unit leaders can find time to pay more attention to and learn financial management, standing on the perspective of the overall development of enterprises to carry out financial management, not only to consider whether the unit costs over budget. To establish such a concept: only every employee, every department, every unit to achieve cost savings, the cost of the entire enterprise can be reduced. 4, and reward enough for the cost management efforts to save costs in the cost of the advanced units, the end of the financial center should be commended, publicity. But only based on the completion of performance evaluation are reflected in the cost overruns of the offense, not saving extra points, with little reward. To do good for cost management accounting financial center personnel, reimbursement staff, there should be some reward, and foster a "cost-saving costs advanced" concept, so that the staff really motivated. 5, the financial center to two units of research should be more than enough financial center staff to grassroots organizations, research the various departments to understand the situation. Budget targets issued financial centers often can not be precise science, unexpected events bring to the implementation of the budget difficulties. In order to handle the business relationship between effectiveness and cost estimates, should require financial center workers who often go to two units of information. However, the research can be in various forms and should not be a burden to the two units. Fifth, improve measures to a centralized accounting, responsibility accounting in view of the implementation of the implementation of centralized accounting arising separation of financial management and accounting situation, the need to try to establish the responsibility of accounting. Reimbursement accounting unit to a unit of capital movement and economic activities play a prior prediction and control and the role and after analysis, becomes a specific occurrence of the accounting center and hub of economic activity units. To correctly handle the financial management and accounting units of the relationship between the administrative institutions should promote reimbursement accounting conversion to the responsibility accounting. Only the responsibility of accounting to the responsible units or persons responsible for economic responsibility is reflected in concrete and systematic, and the supervision of the accounting center to provide the necessary foundation. 2, grasp the degree of concentration of Accounting of centralized accounting through sound management system, further improve the quality of accounting work to make better financial accounting center. But also from a practical, constantly strengthening the centralized accounting system, a scientific, systematic and standardized construction, and, in practice the feasibility of testing management system, constantly revised and improved. Meanwhile, we must grasp both the accounting and financial management functions. 3, establish and improve the incentive and restraint mechanisms to establish and improve on the centralized accounting center staff incentive and restrictive mechanism to mobilize the enthusiasm of the accounting staff to supervise. First of all, to encourage the accounting staff accounting center to provide quality and efficient services, integrating services with supervision, in service to make vigorous efforts to achieve a unified supervision and services. Secondly, the accounting centers, accountants should position itself, abandon fame and fortune outlook, set up two units of service for the concept of strict implementation of rules and regulations, perform accounting functions. Third, the accounting center as soon as possible to develop corresponding rules and regulations and accounting staff on two units of reward. To take "go, please come in" approach, carefully draw a broad accounting of all units and members of the leadership of the financial center of the views and proposals to further improve the level and quality, and promote the business of staff quality. 4, building first-class training base for personnel training and development of a highly contingent. The accounting profession is very specialized, the new policy changing, and the gradual convergence of international accounting standards, it has become an indisputable fact. Centralized accounting center accounting staff and accounting staff needs through continuous learning and training. Therefore, enterprises should actively build their own training bases, training bases as an example of Daqing into first-class performance and service-class financial team. In short, centralized accounting system in actual operation are still many problems, its causes are many, must be distinguished. Not generally consider that these problems are brought centralized accounting system itself, more can not deny it accordingly. Should be noted that after the implementation of centralized accounting, the intensification of its accounting oversight functions, strengthen the financial fund management and improve fund use efficiency to achieve remarkable results. Is imperative that these phenomena should be found from the crux of the problem, make a reasonable proposal and is actively applied to the practice, eventually making centralized accounting system to improve and develop, to contain accounting information distortion play its due role.