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Accounting centralized accounting of financial management issues

and measures

Centralized 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 accounting standardizing 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 fund's 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 accounting

An 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