Strategies For Improving Centralized Accounting
We should improve the mechanism of internal settlement, incentive and assessment, and fully mobilize them. Accounting department Enthusiasm for work. After implementing the centralized accounting system, we need to fully mobilize the enthusiasm of the accounting units, constantly improve the internal settlement system, strictly implement the accounting system, and calculate the capital and financial revenues and expenditures of the enterprise headquarters and units.
We should implement the post responsibility system and perfect the incentive mechanism, so as to ensure that the accounting units have the right to use their own funds, and assume corresponding responsibilities for the use of their funds. When the accounting units are in need, they can provide financial support through the central audit, so as to eliminate the abuses of the unit funds. On the other hand, the accounting center needs to strengthen the supervision over the nature of the funds used by the accounting units, maximize the avoidance of unnecessary and unreasonable capital expenditures, and strictly prohibit the consumption of public funds and personal waste.
In addition, enterprises should set up corresponding internal enterprises. excitation mechanism The financial department conducts an assessment of the accounting units according to the financial information of the unit, and gives corresponding scores according to the corresponding indicators, and then rewards and punishments for their units according to the relevant provisions of the score and the relevant provisions of the enterprise. The financial department should also pay close attention to the international and domestic macro economic situation, and make corresponding adjustments to its evaluation and incentive mechanism according to the internal economic situation and the actual situation of the enterprise itself, so as to promote the development of the enterprise.
To formulate relevant laws and regulations, so as to make the centralized accounting of enterprises have laws to follow. In the initial stage of the implementation of centralized accounting, strong legal and regulatory support is needed, so that the accounting center and other regulatory departments can be justified in carrying out their duties. There is a law to follow, and enterprises should interpret the centralized accounting system in the form of documents, so as to enhance communication and communication among various departments.
Accounting Center Scientific and rational job placement and personnel division. The centralized accounting of enterprises has a certain complexity. In most enterprises in China, there will be "less staff and heavy workload", which will not allow financial work to be carried out scientifically and reasonably. The specific circumstances are as follows:
Arrange accounting staff according to post functions. Maximizing the initiative of employees and implementing the job rotation system, enterprises have trained accountants at the very beginning to familiarise themselves with the process of centralized accounting, fully understand the complete process of original vouchers, bookkeeping vouchers and financial statements, and enhance the accounting ability of accountants from all aspects, so as to provide strong support for the development of centralized accounting.
Changing the traditional backward accounting post work style. The traditional accounting post is only one person in charge of a post, and is not responsible for the work. Because in this case, the report and the certificate position are separate, then the information and knowledge they know are also different. This makes the development of their work have certain limitations, which will lead to the distortion of the report forms or the fact that they can not be handed in on time. This requires strict compliance with the internal control system, so that the production, statements and bookkeeping of all accounting units will be held by the same person.
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