Traditional Culture Encyclopedia - Traditional festivals - Advantages of centralized accounting
Advantages of centralized accounting
(1) To Improve the Efficiency of Funds Usage
Through the accounting center to issue various reports regularly, the operation of the unit's funds at a glance, so that the decision-making bodies in the allocation of limited financial resources, more rational and accurate. Expenditures of each unit can also be developed a unified standard for control. In addition, it is also possible to realize management's control over subordinate units throughout the process. After the implementation of centralized accounting, the accounting center can be directly commanded, prior control and prevention in advance.
(II) is conducive to the role of internal and external supervision
Supervision is divided into internal and external supervision, in the internal supervision, by the personnel of the accounting organization to carry out the day-to-day auditing procedures for the violation of the provisions of the expenditures, stop in a timely manner, and play a role in preventing corruption from the source. In terms of external supervision, such as: the competent authorities, supervisory organs, tax authorities to carry out inspection and supervision work at home, into the accounting center will be able to timely and accurate access to the accounting information of a number of units, which greatly improves the efficiency of the work.
(C) is conducive to supervise the work of government procurement
In terms of government procurement, strictly in accordance with the provisions of the government procurement management reporting, strict control of sporadic purchases, to reach the conditions of government procurement, but not government procurement behavior resolutely stop, refuse its reimbursement, sporadic purchases to reach the one-year limit of the standard should be reminded of the timely.
(D) is conducive to strengthening the role of budgetary constraints
Strictly according to the budget to control spending, for over-budget spending, to hit the report to explain the situation, otherwise all will not be spent. Strictly control the rigid indicators of the budget, refine the budget of the relevant subject system, and effectively improve. Unified management of funds inside and outside the budget, the budget passed by the financial sector to strictly implement, from the preparation to the final implementation of the entire process of all-round supervision.
(E) is conducive to the establishment of rules and regulations
Centralized accounting, can be assembled and organized before the implementation of the rules and regulations of each unit, some of which are not adapted to the actual work of the system to bring the finishing touches to modify the use of financial expenditure standards with ***, after extensive consultation, a unified compilation of the booklet. In this way, there are rules to follow when doing audit work. At the same time also put an end to the phenomenon of some units of subsidies issued indiscriminately,
(F) is conducive to ensuring the authenticity of accounting information
Centralized accounting, accounting center is relatively independent of the leadership of the unit does not have the influence of the accountant, the accountant in order to let go of doing things according to the rules, which ensures the authenticity of the data.
Two, the implementation of centralized accounting disadvantages
(a) the lack of a legal basis
The Ministry of Finance in 2000 issued "on the trial implementation of the accounting assignment system of the views of the work", vigorously promote the centralized accounting system, which conflicts with some of China's "Accounting Law" provisions.
Firstly, after centralized accounting, the accounting cashiers of each unit will be appointed by the functionaries of the higher authorities, and the accounting functions of the unit will be exercised by the accounting center, and the legal person of the unit will no longer be fully responsible for the accounting work.
Secondly, the accounting center because of its limited authority, can only judge the legality of the vouchers, compliance, as to whether the business is true, it can not identify, and the final decision of the expenditure of power by the legal person in charge of the unit, so the accounting center can not assume full responsibility. In the event of problems or major errors, it is difficult to clearly define whose responsibility it is, making accountability more difficult. Based on this situation, some units of legal persons will intentionally write "to agree" in the signature, want to use this behavior to achieve the purpose of evading responsibility.
(ii) uneven quality of personnel
On the one hand, how the accounting center should be set up within the organization how to arrange personnel. In the context of the current general contraction of the organization, the agency downsizing, to re-apply for the establishment of a formal institution, that is very difficult to set up a temporary agency, it is difficult to recruit good talent, only temporary employment of personnel. After recruiting the staff, the problem of posting within the organization came up again. An accountant is responsible for 2-3 units, and it is necessary to make them do the same loose or tight yardstick in auditing, which in turn requires a great deal of time to formulate internal control standards so that they can act according to the rules. In addition, the workload of each accountant is also very difficult to carry out an even distribution, in short, in the setup of the entire organization does not have much ready experience to learn from.
On the other hand, how does the accounting center staff communicate and coordinate with the accounting units. The staff of the accounting center is the accounting cashier of each directly under the unit, but not their staff, and they do not have a direct relationship of personnel and economic interests, how to make the staff of the accounting center in the good accounting and supervision at the same time, but also to do a good job in the service work, is also indeed a difficult problem, and, the employment of temporary staff to work in key important positions, which is not in line with some of the provisions of the personnel and.
(C) negative impact on some of the work of the direct units
The existence of the leadership of the business unit is negligent in financial management, there is no internal control system within the unit, and give free rein to their men to spend money arbitrarily and other issues. The business unit lacks accounting personnel to carry out government procurement, fill out various reports, and when financial expertise is involved, it has to ask for help. Unit leaders to understand the unit's income and expenditure, but sometimes it is difficult to get financial data in a timely manner, because the accounts, accounting staff is not in the unit, and the accounting center staff to one person to a number of people, and sometimes it is difficult to do so in a timely manner. Centralized accounting is not conducive to the original unit of accounting team building, centralized accounting, the units no longer set up a financial department, there is no accounting professional positions, only the accountant, part of the unit leadership that the financial work has been subsumed into the accounting center, and their relationship is not very big, the financial work does not pay attention to, do not care about, and arbitrarily change the accounting accountant, some of the accounting accountant does not have the knowledge of financial and has never been engaged in the work of accounting.
(4) The authenticity of economic business is difficult to judge
Because the personnel of the accounting center do not know the business of each unit very well, as long as the bills provided by each unit are legal and the procedures are standardized, they will be reimbursed. Once some units want to set up a petty cash account after cashing in on legitimate bills and virtual unreal business, the accounting center is suspicious and has no authority to review.
(E) increased financial management risk
The implementation of centralized accounting will be a large number of units of funds are concentrated to the accounting center operation, the amount of funds running hundreds of millions of dollars a year, once the staff in which, which link problems, will be unbearable losses, and the accounting center and the existence of units of authority and responsibility is not clear, it may be difficult to pursue responsibility.
(F) accounting and management of physical assets disconnect
Accounting center only management vouchers accounts, for the physical assets whether the normal use, whether it has been scrapped, whether it is lost, do not know, which leads to the accounts of the real may be inconsistent with, and even the loss of state-owned assets.
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