外文文献 会计集中核算.doc

Accounting centralized accounting of financial management issues and measuresCentralized accounting system is the financial sector to set up the accounting center in the unit capital ownership, the right to use the same premise of financial autonomy to cancel the bank account, accounting and cashier, the units only set reimbursement member, commissioned by the accounting book keeping centralized processing of accounting services, financial accounting, supervision, accounting services in one of the delegate form of administrative institutions.It does not change the operation of the units of the budget system of governance, financial mechanisms and accounting entity liability: the annual budget is still each unit prepare approval to the unit after financial audit; the right to the use of funds and right of approval are still units; the balance of the units by the leadership for approval and bear the corresponding accounting liability. Through years of practice, arguing that centralized accounting is a new initiative for financial reform, to change the governance of the past, each unit decentralized accounting, centralized accounting, change black box operation for the operation of the Sunshine, to strengthen financial management, standardize the behavior of accounting work to prevent the generation of corruption has played a positive role and achieved certain results.First, the implementation of the main performance of the centralized accountingstandardizing accounting behavior and improve the quality of accounting information and the efficiency of the implementation of centralized accounting, canceled the capital account of the unit, its accounting business include all accounting, central unified accounting, unified by the accounting center to open bank accounts, centralized governance, the center matching the business of high-quality full-time accounting, and use a computerized accounting system, in strict accordance with the accounting system of accounting. Change the past units of accounting in accounting for random or intentional withholding of income, transfer income, and change the use of funds, the arbitrary use of the accounts of the phenomenon, correct settings chaos of the original kind of account, bank account disorder, accounting files chaos chaos phenomenon , thus greatly improving the quality and efficiency of accounting of accounting work to ensure that the accounting data authenticity, integrity, timeliness and unity. Correct expenses incurred channels, increase the efficiency of capital use. Units of each funds audit by the accounting center, making notes of irregularities and unreasonable expenditure no longer appear, and those beyond the scope beyond the standard, a disguised form of welfare and discipline, violations spending be resolutely refuse to pay, thereby purifying the items of expenditure to ensure the implementation of the annual budget and the implementation of the specified item. This unit of money, financial control, the way, not only expenditure has been effectively controlled, but also to fundamentally eliminate the budget execution process, misappropriation or diversion, interception, waste from occurring, effectively curb the junk money and goods of some units. eating and drinking and other illegal acts to improve the efficiency of capital use, to ensure the safety of financial capital. Strengthen accounting supervision, prevention and containment of the source corruption reality line centralized accounting, accounting personnel, affiliation all go to the accounting center, making the accounting staff independently according to law to perform their duties, and enhance accounting staff supervision of the conscious will , so dare to supervise the entire process of accounting information, accounting personnel, making the governance of the use of funds from the previous post-supervision to before, during, and after the round and the whole process of monitoring, eliminating the financial supervision of the dead so as to effectively prevent the occurrence of illegal violations in the unit of the financial balance of payments, eliminate unreasonable expenses, to solve the absence in the financial supervision and governance, the lag problem. Limitations of, accounting centralized accountingAn absence of physical assets, governance, weaken the accounting control functions. Account, afterwards, reimbursement to the work of small concentrated focus on accounting, assets, physical, contracts, etc. are still the original unit of governance, there have been governance separation of accounts and accounting staff all year round office in the accounting center, not be able to participate in unit business activities, is not conducive to the governance of the property, once the unit leading reimbursement member governance awareness is weak, or due to negligence at work without the real situation to the accounting center, accounting center will not be able to know each units assets to the presence, resulting in the accounting center The account does not match with the units of physical. Such property or material control and accounting separation is bound to make the unit assets are weak governance issues become more prominent, if not addressed, a violation of both the centralized accounting in the first place caused by the loss of state assets, in turn creating new corruption the source. Supporting systems is relatively backward, to a certain extent, increase the difficulty of the operation. The standard reimbursement in the existing financial system, formulated in the 1980s and 1990s, and some expenditure requirements are not specific enough, and some standard low, has a gap with the current economic level and the actual situation. Such as the standard of traveling expenses, accommodation and reimbursement, and so on. This is the contradiction of accounting centralized accounting practice, the most prominent one. How to grasp not only adhere to rules and regulations, in order to save funds, improve capital efficiency purposes, and realistically deal with the reimbursement of the actual expenditure to ensure that the administrative institutions to carry out normal business activities, which is the professional quality of the center staff and occupation to determine the ability of a severe test. Inadequate internal control system, resulting in the weakening of the Internal checks and oversight mechanisms. Unit of the financial included in the accounting center, the original accountant restraining each other and the internal audit system to varying degrees, weakening, the Financial Accounting informed the face narrow, accounting center in the Bookkeeping, also perform the check and oversight functions, but due to its exposure to the unit external unit of economic business only know their table, do not know where the performance of the expenses reasonably difficult to grasp the authenticity of the invoices, resulting in financial management and accounting separation, lost the advantage of real-time monitoring in the field. unit reimbursement, accounting center can only be based on experience to determine, first, the adequacy of the procedures for reimbursement invoices; notes whether the legal norms. As long as the procedure is complete, legitimate and effective bills, regardless of the economy reflects the content is true, must be reimbursed. Some units, which makes compliance bills charged to gifts under the guise of accommodation, conference, printing, repair, transportation, labor costs, agency fees expenses exceed the standard eat and drink entertainment, junk bonuses, subsidies, public funds, tourism and other non-compliance expenditures, resulting in a new regulatory risks.Three, which restricts the quality and efficiency of the unit centralized accounting(1) shall establish and improve the supporting systems, to regulate the expenditure approval procedures. Lack of feasibility of the current capital expenditure standard, more difficult to implement, it should be recommended to the finance, personnel departments, according to the actual situation of the region through research, as soon as possible to develop a set of practical expenditure standards and welfare subsidy system, and gradually standardize the unit various types of allocation of expenditure standard. This allows accounting accounting rule-based, strictly enforce the expenditure of the phenomenon does not exist to artificially raise standards and expand the scope of issuance. In addition, the Internal executed without the approval of higher authorities about bonuses, allowances and other expenses shall not be paid at the same time to strengthen the instruments governance strict audit of the seven elements of the original certificate, strive to achieve the standardization and legalization. Should strengthen the construction of the property management system, to ensure the safety of the goods or other assets. Accounting centers should urge the unit to improve the property management system, a clear responsibility to the people, to designate a person or specialized agencies responsible for the acceptance of fixed assets, custody, inspection and maintenance work, and fixed assets increase or decrease in the number of changes in registration cards, records, and governance of this units of all fixed assets and inventory of regular or irregular. Bills relating to changes in the number of fixed assets, and shall promptly notify the accounting center accounting, to ensure that the accounts accounts accounts and consistent. Center Accounting is responsible for the unity of fixed assets to establish accounts, accounting. The assets of the units, the number of fixed assets, general ledger and subsidiary ledgers, the amount of treatment and control, and Reconciliation with the custodian on a regular basis, so that the account account, the account match the reality, to ensure the security of unit assets are complete. We should further implement the expenditure in the system, from the source to increase revenue and reduce expenditure. Accounting center as soon as possible involved in the unit charges governance, with prices and other departments will fare system put in place, so it is necessary to stop the unit acts of arbitrary charges, but also due are collected, and promptly turned over to the fiscal accounts in full, in order to standardize the unit charges behaviors. Escrow on unit costs, accounting accounting applied to Mao head can not be arbitrary because of the shortage of units of funds misappropriated, diverted. Should improve internal and external monitoring system to ensure the quality of accounting services. First, the accounting centers should establish a comprehensive, fair, effective evaluation incentives, and to establish a monitoring the corresponding prize fund, linked to the work of accounting personnel and economic interests, and fully mobilize the enthusiasm of the supervision of accounting staff. Secondly, for the unit, should strengthen the construction of the unit leadership to enhance their legal awareness, strengthen the capacity of self-restraint, to make conscious and effective in accordance with the law, from the source to ensure the authenticity and legality of the notes. Finally, finance, auditing departments should strengthen the monitoring center, the inspection of each year the first instance, not because of the extraordinary identity be relief, and accounting specifically to deal with on a regular basis rotation exchange, after the expiration of the each of the tenure of their offices, by the the implementation of the outgoing audit department of accounting accounting system ensure sunshine operations of the accounting center. We should correctly handle the relationship between good accounting and the accounting unit. Centralized accounting in the process of implementation will inevitably touch on the vested interests of some units, encountered some resistance, such as the problem. Therefore, we must strengthen the leadership, good job, to coordinate all aspects of the relationship, the formation of joint management, the overall linkage trend. Accounting personnel, it is necessary to firmly establish the idea of service first, so that both services and supervision, and combine supervision services, both can not be separated from the service to engage in oversight, without supervision to engage in a simple service; neither beyond their terms of reference influence and even interfere with the normal work of the unit can not cope with trouble, even sympathetic, to give up supervision. The unit also supports the work of the accounting accounting