Discuss the advantages and disadvantages of the current financial accounting model.

The advantages of the current financial accounting model are:

1. After the centralized accounting system was implemented, the accounting work of each unit was included in the audit scope of unified management. In this way, the efficiency of accounting work is improved to a certain extent, and the quality is also guaranteed. More importantly, the establishment of this system. To a great extent, the integrity and authenticity of the data are guaranteed.

2. The level of financial management is very important and has a very important position. Centralized accounting has improved the level of financial management. Because in the process of financial accounting, the computerized management of accounting allows all accounts, vouchers and statements to be executed by computers.

3. The system plays a binding role. You know, the accounting center has a certain foundation and accepts payment applications. Based on the budget indicators of each unit. If there is no budget target or the budget target exceeds a certain standard, the accounting center will refuse to pay. Restrict from this aspect.

The shortcomings of the current financial accounting model are:

1. The account is unclear. This will make it impossible to define the responsibility of the audit. On the one hand, the unit thinks that it is the responsibility of accounting, and even if there is a problem, it should not bear the responsibility. But accountants think that they are just accountants and should not bear relevant legal responsibilities.

2. There is a blind spot of supervision. After centralized accounting, the audit of unit expenditure vouchers by the accounting center has certain legitimacy, rationality and authenticity. They are based on the accounting review of unit reimbursement and the approval of leaders. In this process, there will be poor supervision. It directly affects the normal financial management.