Advantages And Disadvantages Of Centralized Accounting Mode

"P > < strong > 1. An analysis of the advantages of accounting centralized accounting < /strong > < /p >

< p > < strong > (1) reducing the distortion of accounting information and improving the efficiency of accounting work < /strong > < /p >

< p > accounting information refers to processing and processing accounting data generated by value movements of enterprises in the course of operation in accordance with accounting system, accounting regulations and accounting procedures, and forming financial information and other related economic information that contribute to decision-making.

Therefore, the authenticity of accounting information is the most basic requirement. Only by guaranteeing the authenticity of accounting information can we ensure the effective operation of social economy.

The basic practice of "three separation and openness" in the centralized accounting system has effectively reduced the distortion of accounting information and improved the quality of accounting information.

At the same time, this accounting method reduces the intermediate links of accounting, thus greatly improving the efficiency of accounting work.

< /p >

< p > < strong > (two) strengthened financial supervision and improved the efficiency of the use of financial funds < /strong > /p >

< p > the implementation of centralized accounting has strengthened the intensity of accounting supervision.

The publicity of accounting process has completely broken the form of decentralized accounting in the past.

Cancel the bank account set up by the unit, the expenditure of the unit's financial funds is carried out through the single account of the accounting center, and the unified accounting is made. The accounting center has the right to examine the legality and rationality of each expenditure and voucher of the units and departments, which, to a certain extent, strengthens the consciousness of the units in observing the financial laws and regulations, and solves the problem of the absence of financial supervision and management.

As a result of the supervision of the total expenditure and voucher of the unit and the whole process, each fund can be used according to budget and item, thus greatly improving the efficiency of the use of financial funds.

< /p >

< p > < strong > (three) is conducive to the strict implementation of < a href= "http://www.91se91.com/news/index_c.asp > control system < /a > < /strong > /p >

< p > after the financial concentration, the whole process of capital supervision has been realized, and the prevention, control in the event and effect after the event have been achieved.

For example, when handling business such as reimbursement, settlement, etc., the accounting center carries out a series of auditing on the original vouchers such as effective bills held by the reimbursement personnel, and effectively avoids the intervention of the original unit leaders in the process of auditing, and the funds approved are also directly arrived at the units.

Through the computer network and accounting first level accounting system, we will effectively realize the whole process supervision of the authenticity of the original vouchers, the whereabouts of the funds, and the effect of the funds.

< /p >

< p > < strong > (four) to facilitate timely and accurate reporting of financial statements < /strong > < /p >

< p > after implementing centralized accounting of accounting units, the financial statements are uniformly issued and reported by the accounting center, reducing many intermediate links, and saving the time period reported before the financial statements, thus improving the timeliness and accuracy of reporting.

Because of timely and accurate statements, it is helpful for decision-makers and operators to get a comprehensive understanding of the overall operation and operation of funds, and find out problems in time. It is an important basis for managers to make economic forecasts and make economic decisions.

< /p >

< p > < strong > two, and analyzing the shortcomings of the centralized accounting method < /strong > < /p >

< p > < strong > (1) accounting unit's financial management and internal supervision weakened < /strong > < /p >.

< p > a notable problem in the current centralized accounting practice is the disconnection between financial management and accounting. That is to say, the original units still retain the functions of financial management, but the accounting work is carried out by the accounting center.

The direct consequence of this is that it has seriously affected the effectiveness of financial work and led to further weakening of financial management.

At the same time, due to the disappearance of accounting and teller containment mechanisms in accounting units, the reimbursement clerk actually performed double duties of accounting teller, which affected the healthy and orderly operation of the unit's economic activities.

< /p >

< p > < strong > (two) < a href= "http://www.91se91.com/news/index_c.asp > > accounting responsibility < /a > the main body is not clear, which has increased the auditing supervision difficulty of the auditing department < /strong > /p >

< p > in the implementation of accounting centralized accounting, the separation of financial business decision-makers and executors, the separation of financial approval and accounting supervision has changed the accounting power and supervision power of accounting units to a certain extent, thus changing the qualification of accounting responsibility entities.

As an intermediary between the auditing department and the audited unit, the accounting center will inevitably appear blind spots in the accounting supervision work, and there will be a vacuum zone on the issue of accounting responsibility.

If there are problems such as accounting financial handling errors, accounting information distortion, illegal economic matters and so on, the accounting unit considers that the unit does not have accounts and accountants, and no longer assumes accounting responsibilities. Therefore, it is difficult to define the responsibilities of both parties when investigating accounting responsibilities, forming a phenomenon of mutual responsibility between employers and centers, which makes information provision, specific inquiry and responsibility identification difficult.

< /p >

< p > < strong > (three) the function of accounting supervision has not been brought into full play. < /strong > < /p >

< p > after carrying out the accounting centralized accounting, an accountant often has to be in charge of several units' finance. Even if some unit reimbursement clerk completes the manual bookkeeping voucher, accountants only undertake the work of entering computer bookkeeping after auditing. The accounting center has become a bookkeeping machine, and little or no knowledge of the business matters of each reimbursement unit.

The accountants will not be able to judge the truthfulness and legality of the economic matters, but the accounting forecast, analysis and supervision functions can not be exerted.

< /p >

The authenticity of < p > strong > (four) < a href= "http://www.91se91.com/news/index_c.asp > > accounting information < /a > is hard to monitor < /strong > /p >

< p > as the most basic accounting information, the original voucher can not reflect the authenticity of the economic business, but also can judge the authenticity of accounting information. Therefore, the examination and supervision of the original vouchers is a very important move.

But after carrying out the centralized accounting, the staff of the accounting center can not decide whether the unit reimbursement can be reimbursed according to whether the procedures are complete or whether the bills are valid or not because of the initial failure to participate in the specific business of the units.

< /p >

< p > < strong > (five) accounting is divorced from property and material management. < /strong > < /p >

< p > after accounting has entered the center, the management of fixed assets of the unit has not been paid much attention to, and many units have not managed properly, resulting in the inconvenient accounting of fixed assets, especially the fixed assets ledger and cards are often not accounted for, resulting in long term accounting of accounts.

Resulting in the loss of assets.

For example, the accounting of unit fixed assets is accounting bookkeeping, physical management is managed by units, accounting accounts are simply recorded by invoices, and different equipment does not bear the detailed name of equipment. All equipment only writes special equipment. When the unit enters fixed assets card, it can not match the government procurement contract, causing great trouble.

< /p >

< p > < strong > three, and improving the accounting centralized suggestion < /strong > < /p >

< p > < strong > (1) establish and improve the system of laws and regulations, and clarify the main body of accounting responsibility < /strong > < /p >

< p > legislative departments should formulate laws and regulations on the centralized accounting of accounting according to the actual situation as soon as possible, so that the centralized accounting of accounting can be lawfully regulated, the subjects of the supervised subjects should be clearly defined and the legal liabilities for illegal acts should be taken into account, as well as the supervisory joint and several liabilities attached to the accounting center, so as to ensure the standardized operation of the centralized accounting system.

< /p >

< p > < strong > (two) strengthen the supervision function of accounting center from accounting type to management type < /strong > < /p >

< p > to change the accounting center's function of heavy accounting, light supervision and light management, we must pform it from accounting type to management type, and completely reverse the idea that accounting center should be regarded as a simple accounting institution.

The accounting center should not only act in strict accordance with financial laws and regulations, but also strengthen supervision in advance of budgetary funds payment. For example, before deciding on the payment of funds, it should be clear whether or not to pay, how to pay, and so on.

Only when accounting center is pformed from accounting type to management type, can accounting center get greater development, so as to provide scientific basis and reasonable suggestions for decision-makers and operators within the enterprise.

< /p >