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Accounting of the advantages and disadvantages in practice

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					Accounting of the advantages and disadvantages in practice
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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. [1] [2] [] [] 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.
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