Accountant to the accounting center

1. To see your unit, under normal circumstances, you can directly find the personnel of the unit.

2. 1. The content of the accounting voucher:
(1) the date of filling in the Voucher: the filling date of the collection voucher and the payment voucher should be filled in according to the actual income date and the actual payment date of the Monetary Fund; The filling date of transfer voucher can be filled in according to the date when the original voucher is received or the date when the bookkeeping voucher is prepared
(2) voucher number: the bookkeeping voucher must be numbered to facilitate searching
(3) economic business summary: the summary is a brief description of economic business
(4) account: account is the name of an account, and the correct use of account is the basic link of accounting treatment
(5) amount: the amount listed in bookkeeping voucher is the basis of accounting, which is related to the correctness of accounting books and statements. Therefore, the calculation must be accurate, written clearly and meet the requirements
(6) number of attached original vouchers: the original voucher is the basis for preparing the bookkeeping voucher. The number of attached original vouchers must be filled in the bookkeeping voucher, and the two must be consistent
(7) signature or seal of the person who fills in the voucher, the auditor, the bookkeeper, the person in charge of the accounting organization, and the person in charge of the accounting department: to clarify the economic responsibility

2. Audit content of bookkeeping Voucher:
(1) whether the date of filling in voucher is correct: whether the filling date of collection voucher and payment voucher is the actual income date and actual payment date of Monetary Fund; Whether the filling date of transfer voucher is the date of receiving original voucher or the date of preparing bookkeeping voucher
(2) whether the voucher number is correct
(3) whether the summary of economic business correctly reflects the basic content of economic business
(4) whether the use of accounting subjects is correct; Whether the general ledger account and detailed account are filled in completely
(5) whether the amount listed in the bookkeeping voucher is accurately calculated, and whether the writing is clear and meets the requirements
(6) whether the number of attached original vouchers is consistent with the number of attached original vouchers filled in the bookkeeping voucher
(7) whether the signature or seal of the person who filled in the voucher, the auditor, the bookkeeper, the person in charge of the accounting organization, and the person in charge of the accounting department is complete.

3.

1 Simple accounting does not meet the needs of management. The accounting form of the accounting center is the first mock exam, which is mostly confined to the traditional revenue and expenditure account, or simple accounting of the single branch and branch classification system. It can not meet the needs of the special management of the financial management department or the project management department of the budget management department. For example, in the accounting of special project investment of some units, some have to set up accounting subjects according to the special control projects of construction units, and some have to make timely analysis according to the special project investment, while the accounting personnel only focus on the daily account accounting of revenue and expenditure, only pay attention to the technical balance of their own book numbers, and mechanically implement the accounting system of administrative institutions, It does not meet the needs of accounting system of other instries, financial analysis, financial management special report and timely report. There are often inconsistencies between the financial and management needs and the service supply provided by accountants

(2) the separation of human, financial and administrative power, and the disconnection of internal control system. According to the requirements of the internal control system, the acceptance of accounting business requires all kinds of operators, certifiers, examiners and accountants. After the centralized accounting of the accounting center is implemented, after the occurrence of economic and business events, only the operators and examiners are the insiders of the unit, while the accounting center only accepts the original vouchers of accounting business, and reviews only the face form, It is not the unity of form and material object. As for the valuation, quantity and quality of the material object of the unit income or payment, it is totally unknown. This constitutes the separation of human, financial and administrative power. Economic matters have changed from the original multi person knowledge and multiple internal control to only two person knowledge of the unit, which undoubtedly increases the possibility of fraud of the parties concerned for the authenticity and legality of financial management and accounting, At the same time, this separation also contributed to the internal control of the joint

(3) the responsibility of the accountant and the accepted unit is not clear. The implementation of unified accounting by the accounting center will undoubtedly decompose all the responsibilities previously assumed by the accepted units. This kind of decomposition, e to the lack of cohesion in the system and tight proceres, will often lead to unclear responsibilities for the consequences of accounting behavior and violation of discipline. For example, when auditing the implementation of a unit's financial budget, the accounting center finds that the income of the unit that should be included in the budget management in the current year is included in the extra budgetary fund accounting of the unit by the accounting personnel. When the audit institution punishes the unit, the reason of the audited unit is: whether the fund is included in the budget management is notified by the financial department below, Our unit's accounting is sponsored by the accounting center, which is under the jurisdiction of the financial department. All the money collected by our unit is handed over to the accounting center. As for which subject the accounting center accounts for, it's their business. We should punish our unit for the wrong transfer of budgetary funds to budgetary foreign funds, and the basis for accountability is insufficient. It is obvious that the accountants involved are also at fault because of the errors in the use of subjects, and the basis for dealing with the accountants is insufficient. We should learn from the ancient practice to investigate the joint and several liability of the person in charge of the unit, that is, if the unit violates the financial discipline, the person in charge of the unit should be punished by "LianZuo"

(4) the acceptance standard of expenditure is unclear. Under the current accounting system, the standard of accounting acceptance and balance is very vague. There are many reasons for this ambiguity. First, the external laws and regulations are not perfect; Second, the internal system does not match; Third, the policy feedback is not timely; Fourth, supervision and interest orientation are not concerned. It's true that it's impossible to formulate all the laws and regulations in such detail. There are some specific financial systems that can only be effective if the units follow the principles of relevant systems and combine with the actual situation of their own units. For example, in the unit income, the charging income is determined by the price department, and the income of fines and confiscations is more flexible; In the expenditure: there is a standard for staff wages, which is approved and issued by the Personnel Bureau, and adjusted by personal income tax, but there is no specific standard for such expenses as office expenses, entertainment expenses, fuel and repair expenses, conference expenses, fixed assets purchase expenses, etc. For example, entertainment expenses can be disbursed at 20 yuan, 200 yuan or 2000 yuan for a meal. As long as the bill form is legal, it can be disbursed. Although the Ministry of finance has the annual disbursement standard for entertainment expenses of administrative institutions, which is no more than 3 ‰ of the official expenses of that year, the standard set by this system is anti-crime, and the document does not specify what to do if it exceeds How to deal with the responsible person. What's more, the objects of entertainment expenses are all those who can't afford to offend. It is precisely because of the loopholes in this system that the original intention of setting up entertainment expenses has been distorted, and the expenses such as inviting guests and giving gifts have become "entertainment expenses" in full. Some of the "entertainment expenses" are big, but they can also become "conference expenses". The expenditure of a unit with penalty income or loose budget may not be tight yet. If the annual per capita budget unit (hard budget unit) has the control of the total funds, when other funds are disbursed without standard and unlimited amount, there will undoubtedly be the phenomenon of official funds crowding out wages, which eventually leads to the uneven payment of wages (lower than the standard), and it doesn't matter for the privileged people. This phenomenon of official funds crowding out wages without standard by disbursed funds, To satisfy the private desires of a few people is a prominent problem in the county and township finance in underdeveloped areas, which should be paid attention to and is an urgent matter to be solved at present. At present, the "Two Musts" put forward by the Party Central Committee are indeed necessary

(5) inadequate use of accounting human resources. The members of the accounting center will inevitably lead to the change of the accounting management system and the reorganization of the accounting organization. The establishment of the accounting center requires a large number of professional accountants to gather. On the other hand, some units have been engaged in accounting for many years, and the accounting staff with adaptability have been idle because of the unified accounting of the accounting center. On the one hand, new professionals should be recruited; On the other hand, it also causes skilled accounting professionals to change or idle, which undoubtedly leads to the waste of accounting human resources

(6) the legal support for the establishment of the subject is insufficient. The establishment of any kind of economic organization should have legal living environment and conditions. Even if it is a local trial reform attempt, there should also be local governments to achieve the expected goals, match functions, operate standards, assume responsibilities, etc. the accounting center of the current mode lacks strong legal support on one hand, and at the same time, there are still some problems with the current relevant laws, Such as the "accounting law" and other conflicts; On the other hand, there are also many problems in local regulations. If we try this kind of accounting reform, if its positive effect is brought into play, we can still achieve results; If its negative effect is brought into play, then the result of reform can only be failure

4. Township accounting center is the financial settlement, financial accounting and financial revenue and expenditure management of township administrative institutions and their villages.

5.

1、 Accounting Center: it is the centralized accounting organization of budget unit

Finance Bureau: the government department responsible for local financial work

Accounting Center: according to the "accounting law", "budget law" and relevant financial regulations and systems, do a good job in centralized accounting of budget units. Audit, record, calculate and report the increase and decrease of various funds and the results. Provide relevant accounting information according to the work needs of the units in charge

Finance Bureau: according to the local economic development plan, formulate the local financial development plan, formulate the annual budget and annual final accounts, implement the annual budget approved by the local people's Congress, and comprehensively balance the local financial resources. To manage the expenditures of local administrative departments, political and legal departments, culture, ecation, health, science and technology, radio and television and other units

extended information:

post responsibilities of Accounting Supervisor:

the accounting supervisor of counter group carries out the accounting work in counter group under the leadership of the center, and is responsible to the general accountant in business

1. Be responsible for and manage the work of the counter group, and organize the counter group personnel to complete various tasks

2. Organize the staff of the counter group to carry out accounting and supervision according to law, and ensure the authenticity, legality and standardization of accounting data

3. The ecation team should strengthen the service consciousness, correctly handle the relationship between service and supervision, the relationship between the center and the management unit. To meet the needs of accounting information management units, to help them do a good job in financial management, improve the efficiency of the use of funds

4. Audit the legality and compliance of the accounting business of the counter group; Audit the accounting data to ensure the authenticity and integrity; Prepare and report the accounting statements of the management unit (at the same level), solve the problems in the accounting work in time, and report the major problems to the leaders of the center in time

5. Reasonably arrange the internal division of labor, check the implementation of personnel's responsibilities, and timely put forward suggestions on the post adjustment of the counter group

6. Organize the staff of the counter group to study and study the professional knowledge of Finance and accounting, master the new systems and regulations in time, and constantly improve the policy level and professional skills

7. Complete other tasks assigned by the leaders of the center

6. An accounting center should be set up to carry out centralized accounting of the financial revenues and expenditures of administrative units or institutions that are regarded as administrative units for financial management according to the management method of "single account, centralized payment and unified accounting". The original bank accounts and accounting posts of each unit should be canceled, the accounting system of reimbursement by units should be implemented, and financial supervision and accounting supervision should be strengthened, Thus, the current situation of opening accounts by units, departments and levels has been changed, and the use efficiency of financial funds has been improved. During the operation of the accounting center, the most closely connected with the accounting center is the unit reimbursement accounting. As the transmission personnel of accounting information, the effectiveness and reliability of the information transmitted directly affect the correctness of the accounting information of the accounting center. The quality of the reimbursement accounting report directly affects the quality of the accounting work of the accounting center. In a sense, reimbursement accounting has become the "first line" staff of accounting center, so the standardization of reimbursement accounting is particularly important

handle reimbursement proceres
handle expenses. In order to ensure the normal operation of the work of the unit, the reimbursement accounting should strictly follow the expenditure standards of the administrative institutions, economize on the use of various funds, improve the efficiency of the use of funds, and use special funds for special purposes
in the reimbursement of various expenses, attention should be paid: meeting notice, meeting budget and meeting registration list should be attached to the reimbursement of meeting expenses; The reception standard and approval form must be attached for reimbursement of reception expenses
for reimbursement of large decoration expenses, relevant approval documents must be attached; The purchase of specially controlled articles shall be reported for approval before unified purchase according to the prescribed proceres. Those within the scope of government procurement shall be handled according to the government procurement proceres
in addition, in fund settlement, cash payment is not allowed for businesses requiring transfer payment.

7.

The operation of accounting center needs reference, summary and improvement. The establishment of accounting center is not a new thing, as early as the Warring States period of the Qin Dynasty, there is, the current western public financial payment, treasury payment system. In order to make the accounting center really achieve the expected purpose, we should start from the following aspects:

(1) improve the accounting system. At the beginning, most of the accounting units of the accounting center are administrative institutions supplied by finance. The accounting center should not only consider the common characteristics of the accounting system of administrative institutions, but also consider the indivial characteristics of different types of units and instries. It is necessary to find the intersection between financial management and Instry management, so that accounting can meet the needs of financial system management, In order to meet the needs of the department management of the accounting unit, if there is settlement business and there is no balance in the period, the cash basis of the financial budget may be changed to the accrual basis, so that the accounting basis and cash basis of the accounting unit (budget execution unit) will be changed to the accrual basis, so that the current account and family background of the financial and budget execution unit will be clear, Budget convergence at the end of the year and the beginning of the year. The reform of budget management in some countries in the world has been carried out and achieved good results

(2) implement the system of regular financial account publication. In view of the fact that the accounting center deviates from the internal control pattern of people, finance and affairs, or the established internal control system fails, it is appropriate to implement the democratic supervision of financial revenue and expenditure supervision. That is to say, the accounting center will publish the details of the financial revenue and expenditure of the units to be accounted for regularly by half a month, so that the financial revenue and expenditure can be truly placed in democratic supervision and make up for the lack of internal financial out of control

(3) define the responsibilities of accounting personnel and the accepted units. On the one hand, accountants should not only meet the requirements of business technology, but also be familiar with the relevant financial laws and regulations of the financial department, such as the basis, standard, accounting subjects, proceres of budgetary revenue items, and the contents of extra budgetary revenue accounting; Budget expenditure standards and related laws and regulations. The person in charge of the unit to be accepted shall be informed of the financial laws and regulations of the unit to be accepted, and the person in charge shall sign the notification proceres and basis. In the past, only the receipt of the unit was accepted, but not the approval of the leader of the unit. This is because the legitimacy of the income, whether the standard is within the budget, and whether the standard is out of the budget involve some system responsibilities. In order to change the current situation, payment only depends on the single party's bill certificate, original voucher or bank transfer document, rather than the accounting of the other party's receipt certificate, so as to make the responsibilities of the accepting unit, business settlement, accounting personnel and handling personnel clear

(4) to formulate the standards for disbursing relevant funds and the standards for identifying the responsibilities of accountants. In order to realize the target control of the accounting center and truly standardize the behavior of revenue and expenditure, we should formulate the expenditure standard of the total budget and related detailed funds as soon as possible. We can formulate the expenditure standard one by one according to the expenditure items of accounting, and formulate the specific standard operation that is concive to accounting acceptance, It is also concive to the effective financial control of the functions of different units, so as to ensure the authenticity, legality, compliance and effectiveness of the expenditure, and effectively control the hot expenses of administrative institutions, such as entertainment expenses, fuel and repair expenses, communication expenses, office expenses, conference expenses, etc; Ensure the realization of the overall design objectives of the accounting center. At the same time, we should formulate the accounting behavior standards, that is, what kind of accounting behavior and results can meet the requirements of the standards; We should work out the standards for failing to meet the standards and the standards for handling and punishing the responsibility for accounting errors, so as to make the accounting work have goals, standards, constraints, identifications and responsibilities. The formulation of financial and economic system should pay attention to the prevention of crime, comprehensiveness, operability and effectiveness

(5) reasonable use of accounting human resources. First of all, as the main body of the establishment of the accounting center, we should formulate the corresponding admittance system for the employees, define the quality and ability that the accountants should have, and select the employees according to the principles and proceres of openness, justice, fairness, competition and employment. For those original units that have been proved by practice to be really talented and proficient in business, accounting personnel are still assigned to accounting posts, so that the existing resources of accounting personnel can be reasonably allocated. Do not use the accounting center as a channel to arrange reemployment, and assign some personnel who do not meet the business requirements to accounting posts, This will only lead to more confusion in financial management

(6) formulate corresponding laws and regulations. The first is to formulate laws and regulations for the generation of subjects; The second is to formulate the main behavior regulations or business norms; The third is to link up laws and regulations, financial budget accounting and unit accrual basis accounting; Fourth, we should formulate supporting laws and regulations; The fifth is to explore accounting methods, so that the legal environment of accounting center can meet the needs of function and goal realization