First, the effectiveness of centralized accounting.
Centralized accounting has played an active role in strengthening financial management, fund supervision, budget implementation and accounting basic norms;
First, the awareness of financial management has been further improved, and the ability to prevent financial risks has been improved.
In the past, the financial affairs of the unit were all decided by the leaders. As a member of the unit, accountants often fail to give full play to their accounting supervision role, thus handling economic business in strict accordance with financial regulations. Now, after the centralized accounting is implemented, the financial legal awareness of unit leaders has been enhanced, and they often take the initiative to consult the accounting center in advance about the rationality and legality of accounting treatment of economic matters; We are more cautious and serious about expenditure approval, effectively preventing financial risks from the source.
Second, financial supervision has been further strengthened, and accounting information has been obtained more quickly.
In the past, grass-roots units carried out independent accounting, and the financial management of grass-roots units by superiors was mainly the audit of leaders' departure and the audit of financial revenue and expenditure, which belonged to post supervision and was not timely. It is passive to correct problems until they appear, so it is impossible to prevent them before they happen, and the effect of financial management and supervision is not satisfactory. Now that centralized accounting reimbursement is implemented, the accounting center can fully grasp the financial data of each accounting unit, plan ahead in time, control things in advance, and strengthen budget execution. At the same time, the acquisition, exchange and utilization of accounting information is more convenient and timely, which provides accurate financial information for leaders to make scientific decisions in their work.
Third, the level of budget management has been further improved, and the efficiency of fund use has been significantly enhanced.
Centralized accounting system implements a unified account, which is convenient for the unified distribution of funds. Wages go directly to individual accounts, and government procurement funds go directly to commodity suppliers, improving the efficiency of fund use; On the basis of the examination and approval of the unit leaders, all the expenses of the unit are accounted by the accounting center, which ensures that the expenses of each unit meet the requirements of the financial accounting system and standardizes the use scope of funds; The use of funds by accounting units is allocated according to the annual budget, which strengthens the implementation of the budget.
The basic accounting work has been further standardized, and the level of accounting computerization has been continuously improved.
At present, the accounting center is generally located in the financial department of the competent department, which requires higher financial personnel, has a comprehensive professional quality and a thorough understanding of relevant accounting systems and regulations, and can meet the needs of the continuous development of accounting computerization, thus further standardizing the basic accounting work.
Second, the lack of centralized accounting.
Although the centralized accounting system has played a certain role in standardizing the basic accounting work, controlling budget management, and rationally allocating funds, there are still some shortcomings with the development of the work:
A the relevant system is not perfect, and the rights and responsibilities of the unit are not clear.
Although the prerequisite for setting up an accounting center is that the "three rights" remain unchanged, because the powers and responsibilities of the accounting center are not clearly defined in the accounting form, once there is a problem, the accounting unit will inevitably push the responsibilities related to financial management to the accounting center. However, the accounting center can only judge the authenticity of accounting items according to the information provided by the accounting unit and the submitted bills, and can only pay attention to the legality and rationality of the forms of accounting information, such as whether the contents of invoices are complete, whether the examination and approval procedures are complete, and whether the expenditure standards meet the requirements. But I don't know the real situation of this economic activity project of accounting unit. In this way, the accounting center that does not participate in the economic activities of the accounting unit and does not understand the nature of economic business is in a very passive position.
Second, the quality of grassroots financial personnel is not high, and financial management needs to be strengthened.
After the implementation of centralized accounting system, on the one hand, professional accountants are "pulled" to the accounting center for mechanical bookkeeping and reimbursement, bound by a large number of accounting firms, and the relative financial management is also "idle" to some extent; On the other hand, accounting units do not know enough about centralized reimbursement, have low requirements for reimbursement personnel, and rely too much on accounting centers for financial management. In fact, after the implementation of centralized accounting, accountants in accounting units do not need to carry out daily accounting work, and other things such as financial management, asset management and departmental budget management are still the work contents of accountants. They have higher requirements for accounting than their previous units. They should not only be proficient in various accounting businesses, but also make suggestions on the fund raising, use and management of their units.
Third, the accounting management of assets is out of touch with the physical management.
In the management of fixed assets, account checking is an important content. However, after centralized accounting, financial personnel are independent of the accounting unit, and generally can only account for newly purchased assets according to the purchase and construction information provided by the accounting unit, but can't grasp the use and management of fixed assets in each accounting unit, and can't make regular inventory and account check, which can easily lead to inconsistent accounts and asset losses. Due to the loss of control of financial accounting data on physical assets, accounting management is out of touch with physical management, which makes the management of fixed assets in institutions with more problems weaker.
Three, the development of centralized accounting ideas
1. Establish and improve relevant laws and regulations, and clarify the responsibilities and rights of institutions.
The fundamental problem of centralized accounting is not the level of concentration, but the strengthening of financial management and supervision through unified management and strict control. However, unified management and strict control must rely on the power of the legal system. Only by strengthening the construction of financial legal system can we ensure financial reform, administration according to law and financial management according to law. At present, there is a lack of laws and regulations on the division of responsibilities between accounting institutions and accounting units in accounting matters, such as responsibilities, authority and management. Relevant departments should implement and promulgate relevant laws and regulations as soon as possible, determine the legal status of centralized accounting institutions, clarify and standardize their responsibilities and authorities in accounting and participation in economic activity management, and provide legal basis for financial management and supervision functions of centralized accounting.
Second, improve the internal management system and improve the accounting content.
1. Improve the internal control and supervision mechanism of accounting units. The independence of the accounting center strengthens the external supervision of the unit, while centralized accounting only undertakes the accounting function of the accounting unit, but can do nothing about the internal financial management and supervision of the accounting unit, so it is urgent to introduce the corresponding management and supervision mechanism.
4. Improve the way and content of centralized accounting. According to the specific situation of the budget unit, the operation and management mode of the accounting center can be adjusted: for the accounting unit with small business volume but relatively important business, the center can appoint an accounting supervisor to make suggestions on the financial activities of the unit; For accounting units with small business volume and relatively low business importance, the accounting center shall uniformly handle their accounting and financial revenue and expenditure. This can not only solve the problem of weakening the accounting service function, but also improve the financial management level of accounting units, enrich the staff of accounting centers and improve the quality of the team.
Third, strengthen the training of financial personnel and improve the professional level of accounting personnel.
The financial personnel in the accounting center are busy with bookkeeping and accounting every day, so they can't give full play to their financial management and financial supervision functions. To solve this situation, first, accountants should strengthen the study of political theory, laws and regulations and accounting professional knowledge, improve their political and professional ability, consciously abide by and implement financial discipline, and handle related business scientifically and fairly; The second is to formulate corresponding incentive mechanism to fully mobilize the enthusiasm of financial personnel and reimbursement personnel; Third, strengthen the quality of accounting personnel, improve the post requirements of accounting personnel, such as having accounting qualification certificates, formulating the post responsibilities of accounting personnel, constantly strengthening the professional level, and strengthening the financial supervision and financial management responsibilities of accounting personnel in accounting units.
Popularize financial software and establish a network accounting audit system.
Reasonable division of labor, improve efficiency.
At present, the accounting center spends a lot of time on sorting and inputting vouchers. It is suggested that after the remote network reimbursement is realized, the central financial personnel only need to spend time reviewing and modifying, and the specific accounting treatment can be carried out by the reimbursement personnel of the accounting unit. In this way, the accounting center can be separated from the complicated accounting and put more energy into the financial and budget management of the unit. For accounting units, accounting work can be carried out by using the network reimbursement system (that is, voucher sorting and entry), which not only strengthens the financial level of reimbursement personnel, improves work efficiency, but also strengthens the financial management and financial supervision consciousness of grass-roots units.
4. Improve information and strengthen management.
Through the establishment of remote accounting audit system, on the one hand, the coordination and contact between centralized accounting institutions and accounting units are strengthened, and the requirements of accounting units for accounting personnel are improved, such as various reference books, auxiliary books, physical registration cards, etc. It has been established and improved, and the management of the use and scrapping of fixed assets has been strengthened; On the other hand, the centralized accounting center can search, collect, review and approve the information provided by the accounting unit online, find and feedback the problems existing in the economic activities of the unit in time, and put forward relevant suggestions in combination with the actual situation to meet the needs of asset management, financial management and various management measures of the accounting unit.
3. Strengthen the budget and promote exchanges.
It is far from enough for the accounting center to be a bookkeeping institution, but more attention should be paid to the feedback and control of budget execution information. In order to strengthen the pre-control of the payment of budget funds, we should determine whether and how to pay before deciding on the payment of funds, rather than making it clear after the payment is completed. Therefore, the development of network centralized reimbursement makes the accounting center change from accounting type to management type, which is conducive to improving the enthusiasm of accounting units for financial management, rather than pushing all the responsibilities of financial management to the accounting center; With the opening of the remote audit system, the financial data resources of all accounting units can be shared, which not only enables the competent department to know the budget implementation and financial revenue and expenditure of the unit in time, but also enhances the exchange of accounting information between the competent department and accounting units, further strengthens financial management and greatly improves work efficiency.
I believe that in the near future, the centralized accounting system will be more and more perfect, which will play a decisive role in the development of our cause.