Dotting: The Centralized Accounting Strategy In Enterprise Financial Accounting

< p > < strong > 1.. There are some related problems in the centralized accounting of Chinese enterprises' financial accounting < /strong > < /p >

< p > centralized accounting has certain influence on the work enthusiasm of the accounting department.

After the implementation of the accounting system in the financial management of enterprises, the use of funds in all departments is accounted for through a collective account, and through the accounting center, the audit of the revenues and expenditures of various departments and the allocation of funds can effectively control the abuse of funds by enterprises in the allocation of funds, which greatly limits the arbitrariness of the allocation of funds by enterprises.

However, when the enterprise financial accounting centralized accounting system is being implemented, the employees of the accounting department, and even some leaders, do not know enough about the accounting centralized accounting, and there are some limitations in their thinking. This makes the accounting staff have a certain resistance to the implementation of the centralized audit of accounting. The implementation of < a href= "http://www.91se91.com/news/list.aspx ClassID=101112107102" > centralized accounting system < /a > is a weakening of their financial jurisdiction, which seriously restricts their autonomy in the allocation of funds, which makes their enthusiasm to be compromised, mainly in the following aspects: < /p >

< p > false invoice.

The use of false invoices, the acquisition of funds, after the implementation of centralized accounting, because financial management can not keep pace with the accounting process, the accounting center has the ability to distinguish the authenticity of the notes in the supervision of capital activities, but it does not have the ability to identify the authenticity of the economic activities in the bills.

This has led some departments to take advantage of them.

The use of false invoices to obtain funds, because the funds collected are not effectively supervised, then corruption will inevitably occur.

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< p > the fund allocation of accounting units is unreasonable.

Accounting departments lose control of capital, which means that they are no longer responsible for financial management of enterprises, so they do not fully consider the rationality of capital applications, whether the budget is too large, whether the declared funds are within the company's scope, thus leading to excessive expenditure.

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< p > lack of financial management consciousness.

Because after the implementation of centralized accounting, some accounting departments think that the accounting work should be accountable by the accounting center, resulting in the loss of the enthusiasm for asset management and the lack of special personnel to manage it, resulting in a mess of asset management.

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< p > the relevant departments did not communicate effectively in the work to form coordination.

The centralized accounting makes the enterprise finance have a new division of labor, divides the accounting functions and the financial management functions into the settlement and accounting centers, and performs their duties, so that the two departments lack certain communication in their work, and can not form effective cooperation. However, the foundation of financial management is effective accounting data, and only by relying on the monthly accounting statements without proper coordination, it will make the financial management work more difficult.

On the other hand, there are certain differences in the nature and responsibilities of the departments responsible for the division of labor, and the application of the budget and the expenses, the content of the project and the use of funds are different.

Some departments have low accounting quality, and are not very familiar with accounting business. There is no detailed information about the nature and expenses of the fund when making reimbursement. This makes it very difficult for the central staff to do the accounting, making accounting information inaccurate and even violating rules and regulations, so that when leaders make decisions on enterprise development, they will not be able to provide accurate information.

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< p > internal financial supervision mechanism is not perfect enough, resulting in confusion of < a href= "http://www.91se91.com/news/list.aspx ClassID=101112107108 > > financial management < /a >.

Because the enterprise implements the centralized accounting, the unit finance is also calculated through the accounting center, which makes the unit's finance department compressed, leaving only the reimbursement personnel, responsible for accounting and cashiers, which makes the internal supervision mechanism of the unit weakened, so that corruption and corruption prevails.

On the other hand, the financial accounting center carries out the agency bookkeeping for the unit, although it also has some supervisory functions, but it is necessary to retain some financial executive power, which causes the internal control of the unit to be lax, thus affecting the development of other departments.

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< p > < strong > 2., improving the strategy of accounting centralized accounting < /strong > < /p >

< p > improve the internal settlement, incentive and assessment mechanism, and fully mobilize the enthusiasm of the accounting department.

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 abuse of 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, the corresponding incentive mechanism should be set up in the enterprise. The financial department will assess the accounting unit according to the financial information of the unit, and give the corresponding score according to the corresponding indicators, and then reward and punish the units according to the relevant regulations.

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.

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< p > formulate relevant laws and regulations, so that enterprises can make centralized accounting and have laws to follow.

The system is relatively unfamiliar, and the experience that can be used for reference is very few, and the personnel of each accounting unit will also change. However, the development of new things is bound to be a hard and tortuous process. No matter in action or psychology, it will cause certain difficulties to the implementation of centralized accounting system and affect the smooth development of accounting units. Therefore, in the initial stage of implementation of < a href= "http://www.91se91.com/news/list.aspx ClassID=101112107105" > accounting concentration /a < /a >, strong and strong laws and regulations are needed to support the accounting center and other regulatory departments in carrying out their duties. In the initial stage of centralized accounting, enterprises also return

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