Analysis on how to give full play to the accounting service function of prison system

For the prison system, it can also play the role of accounting service to better serve the benign operation of the prison system. First, the prison system plays an important role in accounting service, that is, the accounting department should break through the shackles of traditional concepts, use professional knowledge in the accounting field, use various information means, collect and sort out external accounting information through the analysis of historical data, and form various statements to provide services for various decisions of the prison system and support their implementation. 1. Giving full play to the function of accounting services will help alleviate the problem of insufficient funds in prisons. According to the relevant regulations of the state, at present, the prison system implements "separation of supervision and enterprise" and "separation of revenue and expenditure", and the prison funds are basically borne by the government, but the financial funds need to be included in the budget management, which is already very strict, and in general, the financial funds are more to meet basic needs, so it is difficult to have surplus funds. By giving full play to the accounting service function, on the one hand, it is more scientific to predict the demand for funds when reporting the budget, on the other hand, it is of great significance to strive for an appropriate budget expenditure and avoid the situation that funds cannot make ends meet. 2. Giving full play to the accounting service function is helpful to promote scientific decision-making. Although the country has promulgated the Prison Accounting System and the Prison Basic Expenditure Standard (Caixing [2003] 1 1No.) and other related systems, the relevant accounting system of the prison system has no detailed provisions on depreciation and scrapping of fixed assets. By giving full play to the accounting service function, according to the purpose of fixed assets and combining the state, 3. Giving full play to the function of accounting service is helpful to improve the quality of accounting information in prison system. At present, the prison system implements cash basis. In this mode, the accounting information of criminals is not disclosed enough, such as prisoners' meals and clothing materials, and other information of prison management, such as prisons and prison labor compensation fees. Give full play to the service function of accounting, combine this information with financial management software, and conduct scientific accounting, so as to lay a solid foundation for improving the quality of accounting information. Second, the application of accounting service function in prison system Generally speaking, the function of accounting service is mainly reflected in budget, statistical analysis, evaluation and assessment. 1, relying on the financial budget to play the role of accounting services. In the process of budget, first of all, accountants can make clear their own capital needs through a comprehensive analysis of the prison system's work plan and priorities for the next year, so as to provide a basis for applying for financial budget funds and promoting budget management. In fact, the internal financial budget of the prison system needs to follow certain procedures. Generally, all departments within the system first formulate departmental budgets and prepare budget books. In this process, accountants can actively intervene, give full play to their professional guiding role, and make the departmental budget more scientific and reasonable. After the department budget is compiled, the accountant will revise and adjust the department budget according to the overall budget of the unit, so as to control the total budget within a certain target range. After the budget preparation is completed, accountants need to pass the budget to all departments, and guide and help them to control the budget so that it can be implemented. It can be said that the whole process embodies the function of accounting service. Secondly, by analyzing the income and expenditure of previous years, especially the implementation of financial budget, accountants can find out the problems existing in financial budget, and put forward improvement strategies from the perspective of accounting profession, or put forward targeted suggestions to leaders in charge to promote budget implementation, which is undoubtedly of great significance for more scientific budget management. 2, relying on statistical analysis to play the role of accounting services. Accounting can provide financial services for decision making. For example, when the prison system invests in some non-government purchased fixed assets, on the one hand, it can discuss the feasibility of this investment, especially the economic feasibility, through the analysis of accountants, so as to avoid some unscientific or even unnecessary investment behaviors. In addition, with the increase of the number and scale of criminals and the improvement of scientific and modern prison management, the prison system needs to constantly update various appliances and even introduce some new appliances. This kind of investment needs to be analyzed, and accountants can play a service role in the decision-making process. On the other hand, by analyzing the flow of funds, it can help the prison system to formulate the best fund payment scheme and reduce the investment cost. Various investment behaviors in the prison system also have the problems of how to reduce investment risks and improve the efficiency of fund use, which can also play the role of accounting services. For prison enterprises, the function of accounting service decision-making is more sufficient, because prison enterprises involve the production behavior of criminals, the inventory and sales of products, the management of accounts receivable and accounts payable, etc. And accountants can provide effective reference for decision-making through cost-benefit analysis. 3. Give full play to the accounting service function by relying on evaluation. In the process of cost control, accountants analyze the cost structure of prison system by dividing the cost into fixed cost and variable cost, and put forward cost control strategies to provide a basis for promoting cost saving. In practical application, accounting can use financial software to conveniently summarize the variable costs of various departments and the whole system, compare them with historical data, find out the differences between them, analyze the reasons for cost increase and decrease, and provide reference for cost control. For fixed assets, we can also find out the cost changes by analyzing the use and maintenance costs of fixed assets, and put forward cost control strategies on this basis. In the evaluation process, on the one hand, accountants can design various early warning indicators to warn the financial risks that the prison system may face, thus ensuring financial security. On the other hand, accountants can evaluate the implementation of the entire financial budget by designing an evaluation index system including financial indicators, which can become an important part of the assessment of various departments within the prison system. Third, the challenges faced by the accounting service function. At present, there are 68 1 prisons in China, with 300,000 working people's policemen and 654,380,640 prisoners. The prison system is huge, and its production brings huge income. At the same time, the amount of funds allocated by the state finance to the prison system is also expanding, in 2065,438+065,438+0. But from a practical point of view, the function of accounting service still faces many challenges. 1, imperfect system and regulations First of all, the financial management system of the prison system needs to be improved. The accounting system of China's current prison system has not been revised for many years, such as the division of fixed assets, the treatment of depreciation of fixed assets, etc., and the existing system is still vague, which makes accountants have irregular and inconsistent accounting treatment, which is not conducive to the improvement of accounting information quality and brings challenges to the play of accounting functions. For example, we can't make reasonable suggestions because we can't truly and accurately grasp the actual situation of fixed assets, or increase the workload because we need to take stock of fixed assets. Secondly, under the system mode of financial allocation, some areas have implemented the allocation mode of centralized accounting and centralized payment by the state treasury, which makes the accounting personnel in the prison system only play the role of "reimbursement staff" and do not need to undertake other functions, which is difficult to mobilize the enthusiasm of accounting personnel and is not conducive to the play of accounting service functions. 2. The quality of accounting talents needs to be improved. First of all, the professional quality of some accounting talents needs to be improved. Although accounting talents are familiar with general business such as accounting and making accounting statements (financial statements), accounting service functions involve prison management and scientific decision-making. Some accountants are relatively unfamiliar with this, so it is difficult to integrate financial knowledge with prison development, lack the ability to predict and analyze the future, and it is difficult to play a service function in practice. Secondly, the computer application ability of some accounting talents needs to be improved. Due to historical reasons, China's accounting informatization has been implemented for a short time, and some older accountants are weak in accepting this "new thing" or have resistance to this "new thing" ideologically, so it is difficult to fully apply it in practice, let alone actively explore the accounting information contained in the information-based financial software, and it is difficult to play the accounting service function. 3. The working environment needs to be optimized. First of all, the function channel and operation mechanism of accounting service function have not yet been formed. Although the prison system has its own benefits, such as the extra benefits brought by criminals' production, the production behavior of the prison system has not been fully in line with the market for a long time, and the awareness of market competition needs to be further strengthened in the process of production and operation, which makes it difficult to mobilize the enthusiasm of leaders and accountants. Secondly, from the perspective of working mechanism, the financial department of the prison system is mainly responsible for salary payment, accounting and accounting treatment. In daily work, the assessment and supervision functions of other departments in the prison system are more limited to ensuring the authenticity and accuracy of accounting information, and there is no working mechanism to guide the cost control and assessment, which is not conducive to the play of accounting service functions. Four. Suggestions on Giving Full Play to Accounting Function to Serve Prison System To give full play to accounting function to serve prison system, we should attach great importance to the role of accounting personnel, innovate management mode, formulate perfect supporting system, and pay attention to talent introduction and training. 1, attaches great importance to the role of accountants. First of all, we must change our ideas. On the one hand, the leaders of prison system should change their ideas, put accountants in a more prominent position ideologically, and support the various service activities of accountants in action, such as actively advocating and supporting the work of accountants in major meetings, and promoting the service functions of accountants through the attention of leaders. On the other hand, accountants themselves should change their ideas, step out of the traditional "accounting" role and participate in various economic activities of the prison system as management accountants. Secondly, it is necessary to optimize the environment for accountants to play their service functions. On the one hand, we should constantly improve the infrastructure, especially various software facilities, such as purchasing the latest financial software and building the internal communication system of the prison system, so as to create a good external environment for the work of accountants. On the other hand, efforts should be made to create a development atmosphere that attaches importance to the accounting service function, encourage all staff in the prison system to actively support this service work, and give accountants a relaxed working environment. 2. Innovating management and improving accounting service function. First of all, it is necessary to innovate the mechanism for prison system accountants to participate in various economic activities. On the one hand, it is necessary to constantly improve the communication channels between accountants and prison system leaders and heads of various departments (prison enterprises), and establish a normalized work communication and coordination mechanism, such as quarterly and semi-annual analysis and dispatch meetings. On the other hand, it is necessary to constantly improve the institutional mechanism for prison system accountants to participate in economic activities. For example, encourage accountants to communicate with prison leaders, designate specialized accountants to participate in major issues, track the flow of funds, and provide accounting services for the prison system. Secondly, it is necessary to innovate the management mode of accounting personnel's service activities, standardize the daily management of accounting services, such as quarterly and semi-annual work report systems, designate special leaders to be responsible for relevant coordination, solve problems and contradictions in cross-departmental communication and coordination, and promote the development of accounting services. 3. Improve the support system and encourage accountants to actively carry out service activities. First of all, it is necessary to establish a responsibility system for accounting services. By decomposing the tasks of daily accounting services, the tasks are specific to people and posts, so that accounting services can be implemented. In this process, the prison system should strengthen the job analysis of the financial department, clearly describe the job responsibilities of the staff in each position, and then decompose the tasks. Secondly, it is necessary to establish a perfect accounting service quality assessment system, and evaluate the quality of service completed by accounting personnel in each position through the assessment of service attitude, professional level and service effect. Thirdly, it is necessary to establish an incentive evaluation result application system to bring good economic benefits to service results. If it promotes significant cost savings, it should be actively encouraged to mobilize the enthusiasm of accounting personnel. 4. Pay attention to talent introduction and training, and constantly improve the service ability of accounting personnel. First of all, we should constantly strengthen the training of accounting personnel's service attitude and professional ethics, and improve their service awareness. In this process, we should give full play to the advantages of ideological and political work in prison system and promote the change of accounting staff's work style through ideological and political work. Secondly, it is necessary to continuously strengthen the professional skills training of accounting personnel, and the prison system should increase the training budget expenditure, establish a normalized training system, strengthen cooperative training with universities and training institutions, send financial personnel abroad for further study, and improve their professional level of serving the prison system.