Accountants Should Play The Role Of "Main Force"

Compared with enterprises, the accounting team of administrative institutions is relatively backward in terms of professional knowledge and professional ability, and so is the concept of internal control.

Chen Zhenhong, director of the financial affairs department of Hangzhou Normal University, was quite impressed by this. She said, "even some university heads of finance do not have accounting qualification certificates."

According to Chen Zhenhong, many of the accountants in administrative institutions have come to contact with her. The concept of internal control is basically traditional and weak. They believe that internal control is only a matter of fact.

A moral self-discipline problem, even if you don't take the money of the public.

Reporters learned that

There are many problems in the internal control of the unit.

For example, many accountants in administrative institutions basically perform the duties of reimbursement officers. Many cashiers are composed of drivers or secretaries, who produce certificates, account books, manage accounting files, reconciliate accounts and so on. Basically, they are handled by one person, and the key to the safe is only kept by one person, chop and cheques are not kept separately.

In addition, some units' financial chapters and legal persons are placed at random, or even kept by one person for a long time.

"I once saw a company's financial chapter and legal person badge placed on a counter. I asked at the time why I didn't worry about the risk that someone was planning to pfer the seal, but they thought there would be no confusion."

Chen Zhenhong was impressed by this scene.

However, such a concept of internal control obviously does not conform to the development of administrative institutions at present.

In recent years, the functions of administrative institutions have been diversified and business contents are complicated. Therefore, the concept of internal control of Accountants in administrative institutions needs to be improved.

Take colleges and universities as an example, in addition to the school budget allocation, scientific research funds, special funds and other multi-channel construction funds, the school also has capital construction funds, logistics management services revenue and expenditure, educational foundations, independent schools and various investment industries. In the process of financial management, it will involve major capital payment decisions and implementation, investment, loans, loans, guarantees and other major issues. If there are no high-quality financial executives and professional accountants, and the use of professional financial analysis and the establishment of a sound system, the failure rate of these important matters will be increased, resulting in the loss of state assets.

At present, it is implemented in administrative institutions.

Accounting personnel still need to play the role of "main force", whether internal control is implemented before implementation or in the implementation process of internal control.

For example, in some administrative institutions, there is a "one pen" examination and approval phenomenon; for some non-standard documents, some units "default", as long as the last signed by the financial responsible person can be reimbursed, this phenomenon is very abnormal.

In any case, the phenomenon of "one pen" reflects the excessive concentration of power.

"As a person in charge of finance, we should speed up the establishment and improvement of the expenditure verification system, be good at using the system to clearly classify and authorize the examination, adopt normative system agreement for conventional matters, and adopt the principle of collective decision for exceptional matters or important matters, so as to ensure that power is not over centralized and strengthened.

In addition, we need to strengthen financial information disclosure and realize democratic supervision.

Chen Zhenhong said.

At the same time, we should create an atmosphere of "internal control culture" among accountants in administrative institutions so that they can have a deeper understanding of internal control.

In addition, Chen Zhenhong believes that the core of implementing internal control in administrative institutions is to have a professional and stable financial team with high quality. Otherwise, the concrete implementation of internal control will never start.