Why work in accounting center
Publish: 2021-05-14 11:52:28
1. Of course, the cashier is in charge of cash and official seal. Let's find the leader to reflect the situation.
2. 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.
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.
3. If it is the business department, it is responsible for dealing with the reimbursement personnel of each unit, auditing the reimbursement voucher, being familiar with the bookkeeping software system, preparing the bookkeeping voucher, and regularly preparing the accounting statements of the unit in charge. It is necessary to master and understand the financial status of the unit in charge (the fund balance of the sub fund, the details of the accounts receivable, payable, prepayment and advance collection, and the asset status). Knowledge: have accounting qualification certificate, familiar with basic accounting work standards, accounting law, accounting principles; Master the accounting system of administrative units and public institutions, as well as the corresponding accounting standards and rules; Master the use of the detailed subjects of the economic classification of government expenditure, correctly divide the basic expenditure and project expenditure, and correctly collect various expenses.
4. 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
handling reimbursement proceres
1. Handling 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 table 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, the business that needs transfer payment shall not be paid in cash.
handling reimbursement proceres
1. Handling 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 table 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, the business that needs transfer payment shall not be paid in cash.
5. Responsibilities of Accounting Center 1. According to the accounting law, budget law and relevant financial laws and regulations, do a good job in the accounting work of the units under management. 2. Audit, record, calculate and report the increase and decrease of various funds and the results. 3. Provide relevant accounting information according to the work needs of the units under management. 4. Carry out accounting supervision according to law to ensure the authenticity, legality and standardization of accounting. 5. Do a good job in the organization, filing and safekeeping of unit accounting data and computerized accounting files. Audit accountant post responsibility audit accountant carries out the accounting audit of each unit in the cabinet group under the leadership of the center. 1. Review the legality of the original documents and the accuracy of the amount, and put forward preliminary opinions on the legality of economic business. 2. Recheck the issued transfer or cash check, and recheck the amount of bookkeeping voucher. 3. For bookkept vouchers and original documents and
6. First of all, financial accounting should be comprehensive, meticulous, accurate and timely
then it should meet the needs of business management and financial management from the accounting subjects and accounting process set up by the account set
and then it should meet the above four requirements in accounting
finally, it should have a reasonable division of labor, suitable workload, and reasonable management Team motivation and construction should be improved
some enterprises will ask for analysis work by the way, which should be seen from the aspects of enterprise instry, business objectives, management focus, etc
then it should meet the needs of business management and financial management from the accounting subjects and accounting process set up by the account set
and then it should meet the above four requirements in accounting
finally, it should have a reasonable division of labor, suitable workload, and reasonable management Team motivation and construction should be improved
some enterprises will ask for analysis work by the way, which should be seen from the aspects of enterprise instry, business objectives, management focus, etc
7. The salary is above average. There is no big problem
8. How to strengthen centralized accounting
centralized accounting system is one of the basic forms of accounting appointment system. Centralized accounting is based on unified accounting and centralized capital. It has played a positive role in
standardizing the basic work of accounting, improving the quality of accounting information, enhancing the transparency of financial funds, effectively controlling financial expenditure, accelerating the efficiency of the use of financial funds, and standardizing the charging behavior. As far as centralized accounting is concerned, its main mode is "one account, two centralization and three invariability"“ "One account" refers to the cancellation of the original bank account by the unit incorporated into the accounting center, and the opening of a single account by the accounting center and the implementation of separate account accounting“ Second, "centralized" refers to centralized payment and centralized accounting. Centralized payment means that the cash, transfer, exchange and other capital settlement business of a company is handled by the accounting center. Centralized accounting means that all units will not set up accounting posts after they are included in the accounting center, and the accounting center is responsible for filling in vouchers, registering accounting books, preparing accounting statements, submitting accounting information, and managing accounting files“ "Three invariable" refers to the three invariable principles followed in the implementation of centralized accounting, namely: (1) the budget management system remains unchanged, the annual budget is still compiled and reported by each unit, and approved to each unit for lump sum use after financial audit; ② The unit financial management mechanism remains unchanged, and the right to use and examine and approve funds is still in each unit; ③ The legal responsibility of the accounting subject remains unchanged, and the income and expenditure of the unit are still examined and approved by the unit, and the unit shall bear the corresponding accounting legal responsibility. In addition, the accounting center of Haining City also implements the management method of "Four Unifications", that is, unified collection and management of fees, unified accounting, unified accounting management and unified distribution policy. The center was set up in February 2000, and its biggest changes mainly come from two aspects: ① changing the decentralized accounting of various units into centralized accounting, and changing the "dark box" operation into "sunshine" operation; ② All funds are managed in a centralized way and opened in a unified way, which is accounted by the center. By the end of June 2004, 260 administrative institutions have been included in the accounting center. Over the past two years, the center has been operating in good condition. The monthly reports are reported on time. The data between the center and the bank, between the ledger and the general ledger are checked correctly. The goal of standardizing the welfare treatment of administrative institutions has been achieved. The gap of indivial distribution in administrative institutions is too large, and the unfair distribution problem has been fully alleviated. Centralized accounting has achieved remarkable results in standardizing the basic work of accounting, improving the quality of accounting information, improving the efficiency of the use of funds, controlling financial expenditure, and stopping extravagance and waste. However, there are still several problems in the current centralized accounting
(1) lack of standardized budget management basis. Due to the imperfection of the current budget management system, the lack of a scientific public expenditure budget management system, the imperfection of the budget supervision and management mechanism, the weak supervision function of the people's Congress, audit and other departments, and the lag of budget indicators assigned to grassroots administrative positions at the beginning of the financial year, the phenomenon often occurs. Most of the expenditure standards of administrative institutions are relatively old, many of them are not in line with the current reality, and the actual implementation is difficult. There is no unified expenditure standard. The expenditure of various units is very arbitrary, the control and constraint of budget on expenditure is very weak, and the contradiction of ineffective budget implementation is quite prominent< (2) the problem of false accounting has been curbed, but the phenomenon of false accounting still exists. After the implementation of centralized accounting, the unit is no longer responsible for accounting, only responsible for reimbursement. Because the accounting center can only identify the authenticity of bills in the supervision of agency accounting, but can not further identify the authenticity of economic matters from the depth. If the bill is legal, it will be recognized and reimbursed. Otherwise, the bill will be legal again. Therefore, the phenomenon of real ticket and fake ticket can not be stopped. Some units use compliance bills such as accommodation, conference, printing, repair, transportation and labor service fees to provide gifts, over standard food, drink, entertainment and subsidies. In particular, the public funds for tourism showed a straight-line upward trend< (3) the phenomenon of paying more attention to accounting than management is common
the treatment of the accounting staff in the center is in the financial department, which formally has no economic interest relationship with the accounting unit, realizing the independence of accounting, but it is easy to lead to the relative separation of accounting and financial management of the accounting unit. The accounting work of the original unit is entrusted to the "center", but the financial activities such as fund budget, project plan, fund raising, management and use are still carried out by the original accounting unit. In particular, the economic matters that need to be reflected, such as physical assets and contracts, are completely scattered in the units, which makes it difficult to deepen the accounting management. The accounting activity of a unit is an important part of the financial management. To abolish the accounting organization and the accounting post is equivalent to abolishing the foundation of the financial work, which has a great impact on the financial accounting management. Without a good management mechanism, the flow and use of property and materials will cause confusion with the flow of people over a long period of time, which will eventually lead to a new source of corruption< (4) if only reimbursement accounting is set up, the internal financial control and supervision mechanism will be weakened. It is worrisome that the internal financial control mechanism is weakened by the implementation of centralized accounting. After the company's finance is checked by the accounting center, the company cancels the accounting and only sets up one teller. As a result, the check mechanism between the company's accounting and the cashier disappears automatically. The most informed person of the company's finance is reced from at least two accountants and the cashier to one teller. In fact, the teller plays the al roles of the accountant and the cashier, In this way, it is easy to provide convenience for the teller to cheat. In some places, there have been cases of announcers imitating leaders' signatures, falsely listing expenditures, and embezzling public funds. At the same time, the internal supervision mechanism has also been weakened. In the past, there was a mutual system between accounting and cashier in accounting units. (5) the accounting center has few staff, heavy workload and difficult to refine work. From the operation of accounting centers all over the country, it is common that there are few personnel in the center, heavy workload, and long waiting time for reimbursement accountants in the center. As far as Haining is concerned, in the past two years since the operation of the accounting center, more than 260 administrative institutions in the city have been included in the accounting center. Generally speaking, one unit has one account set. The average accountant of the center has to undertake the accounting work of at least ten units, so it is difficult to have more time to understand the internal situation of the unit, and the work is difficult to refine. Moreover, some businesses are quite complex. In addition to accounting for the normal business transactions of the company, ij -, ZJ -, involving more than 20 special projects, some projects take several years from implementation to completion, and each expenditure of the project is bound in the normal business transaction voucher of the company in recent years, It is bound to increase the cost of financial audit and acceptance after the completion of cross year projects, and rece the audit efficiency. The capacity of Haining accounting center's archives is limited, only one year's accounting files can be stored, and the rest of the files are transferred to the business sheet
for safekeeping, which brings a lot of inconvenience to the users of cross year access files. In view of the above problems, this paper puts forward the following suggestions:
(1) strengthen budget management and establish a scientific public expenditure budget management system. Formulate scientific and practical quota standards, improve and perfect the budget expenditure account system, compile the budget early and carefully, and ensure that the budget indicators are issued at the beginning of the year. Once the budget is issued, no matter the financial department, accounting center or each unit must strictly implement the management according to the budget standard and standardize the budget implementation behavior. In particular, the financial department should strengthen the supervision and management of the whole process of capital operation, and track the efficiency, so as to provide a good external environment for the operation of the accounting center< (2) strengthen the construction of local laws and regulations. It is suggested that a set of feasible expenditure standards should be formulated and implemented uniformly in all units, so as to curb the phenomenon that all units compare with each other in expenditure and indiscriminately distribute physical objects, and provide laws, regulations and basis for the accounting center and other supervision departments to perform their supervision ties< (3) the accounting center must change its function from accounting type to management type. The accounting center should not only calculate the accounts well, but also focus on the feedback and control of budget implementation information. It is necessary to strengthen the prior control of budget fund payment and assume the responsibility of accounting and supervision. Strengthen the internal financial management, establish and improve the internal control mechanism, enhance the awareness of risk prevention, and ensure the safety of financial funds, property and materials“ The "center" personnel should often go to the unit to understand the situation and supervise in advance and in the process, which can also create conditions for providing high-quality services< (4) the remote audit system has been fully opened. Choose the units with good computerized accounting foundation and strong sense of responsibility to open the remote reimbursement system. In this way, first of all, it can alleviate the heavy workload of accounting staff in the center; Second, it can let accounting units know the budget implementation and financial revenue and expenditure in time. Deepening the exchange of accounting information between the "center" and the unit can not only find out the problems in time and correct them in time, but also save the time for the reimbursement accountant to return to the center and wait for reimbursement. So as to greatly improve work efficiency< (5) strengthen and attach importance to external supervision, and give full play to the supervisory functions of the people's Congress, audit, discipline inspection and supervision. We should pay attention to improving the cultural quality, professional quality and legal and policy level of accountants, and actively explore the mode and method more suitable for centralized accounting. At present, the work of centralized accounting is separated from financial management and supervision. The focus of the accounting center is not only to carry out daily accounting, but also to actively participate in the financial management and fund-raising of each accounting unit, to correctly implement the budget and financial plan approved by the financial department, and to be a good adviser and assistant of the leaders.
centralized accounting system is one of the basic forms of accounting appointment system. Centralized accounting is based on unified accounting and centralized capital. It has played a positive role in
standardizing the basic work of accounting, improving the quality of accounting information, enhancing the transparency of financial funds, effectively controlling financial expenditure, accelerating the efficiency of the use of financial funds, and standardizing the charging behavior. As far as centralized accounting is concerned, its main mode is "one account, two centralization and three invariability"“ "One account" refers to the cancellation of the original bank account by the unit incorporated into the accounting center, and the opening of a single account by the accounting center and the implementation of separate account accounting“ Second, "centralized" refers to centralized payment and centralized accounting. Centralized payment means that the cash, transfer, exchange and other capital settlement business of a company is handled by the accounting center. Centralized accounting means that all units will not set up accounting posts after they are included in the accounting center, and the accounting center is responsible for filling in vouchers, registering accounting books, preparing accounting statements, submitting accounting information, and managing accounting files“ "Three invariable" refers to the three invariable principles followed in the implementation of centralized accounting, namely: (1) the budget management system remains unchanged, the annual budget is still compiled and reported by each unit, and approved to each unit for lump sum use after financial audit; ② The unit financial management mechanism remains unchanged, and the right to use and examine and approve funds is still in each unit; ③ The legal responsibility of the accounting subject remains unchanged, and the income and expenditure of the unit are still examined and approved by the unit, and the unit shall bear the corresponding accounting legal responsibility. In addition, the accounting center of Haining City also implements the management method of "Four Unifications", that is, unified collection and management of fees, unified accounting, unified accounting management and unified distribution policy. The center was set up in February 2000, and its biggest changes mainly come from two aspects: ① changing the decentralized accounting of various units into centralized accounting, and changing the "dark box" operation into "sunshine" operation; ② All funds are managed in a centralized way and opened in a unified way, which is accounted by the center. By the end of June 2004, 260 administrative institutions have been included in the accounting center. Over the past two years, the center has been operating in good condition. The monthly reports are reported on time. The data between the center and the bank, between the ledger and the general ledger are checked correctly. The goal of standardizing the welfare treatment of administrative institutions has been achieved. The gap of indivial distribution in administrative institutions is too large, and the unfair distribution problem has been fully alleviated. Centralized accounting has achieved remarkable results in standardizing the basic work of accounting, improving the quality of accounting information, improving the efficiency of the use of funds, controlling financial expenditure, and stopping extravagance and waste. However, there are still several problems in the current centralized accounting
(1) lack of standardized budget management basis. Due to the imperfection of the current budget management system, the lack of a scientific public expenditure budget management system, the imperfection of the budget supervision and management mechanism, the weak supervision function of the people's Congress, audit and other departments, and the lag of budget indicators assigned to grassroots administrative positions at the beginning of the financial year, the phenomenon often occurs. Most of the expenditure standards of administrative institutions are relatively old, many of them are not in line with the current reality, and the actual implementation is difficult. There is no unified expenditure standard. The expenditure of various units is very arbitrary, the control and constraint of budget on expenditure is very weak, and the contradiction of ineffective budget implementation is quite prominent< (2) the problem of false accounting has been curbed, but the phenomenon of false accounting still exists. After the implementation of centralized accounting, the unit is no longer responsible for accounting, only responsible for reimbursement. Because the accounting center can only identify the authenticity of bills in the supervision of agency accounting, but can not further identify the authenticity of economic matters from the depth. If the bill is legal, it will be recognized and reimbursed. Otherwise, the bill will be legal again. Therefore, the phenomenon of real ticket and fake ticket can not be stopped. Some units use compliance bills such as accommodation, conference, printing, repair, transportation and labor service fees to provide gifts, over standard food, drink, entertainment and subsidies. In particular, the public funds for tourism showed a straight-line upward trend< (3) the phenomenon of paying more attention to accounting than management is common
the treatment of the accounting staff in the center is in the financial department, which formally has no economic interest relationship with the accounting unit, realizing the independence of accounting, but it is easy to lead to the relative separation of accounting and financial management of the accounting unit. The accounting work of the original unit is entrusted to the "center", but the financial activities such as fund budget, project plan, fund raising, management and use are still carried out by the original accounting unit. In particular, the economic matters that need to be reflected, such as physical assets and contracts, are completely scattered in the units, which makes it difficult to deepen the accounting management. The accounting activity of a unit is an important part of the financial management. To abolish the accounting organization and the accounting post is equivalent to abolishing the foundation of the financial work, which has a great impact on the financial accounting management. Without a good management mechanism, the flow and use of property and materials will cause confusion with the flow of people over a long period of time, which will eventually lead to a new source of corruption< (4) if only reimbursement accounting is set up, the internal financial control and supervision mechanism will be weakened. It is worrisome that the internal financial control mechanism is weakened by the implementation of centralized accounting. After the company's finance is checked by the accounting center, the company cancels the accounting and only sets up one teller. As a result, the check mechanism between the company's accounting and the cashier disappears automatically. The most informed person of the company's finance is reced from at least two accountants and the cashier to one teller. In fact, the teller plays the al roles of the accountant and the cashier, In this way, it is easy to provide convenience for the teller to cheat. In some places, there have been cases of announcers imitating leaders' signatures, falsely listing expenditures, and embezzling public funds. At the same time, the internal supervision mechanism has also been weakened. In the past, there was a mutual system between accounting and cashier in accounting units. (5) the accounting center has few staff, heavy workload and difficult to refine work. From the operation of accounting centers all over the country, it is common that there are few personnel in the center, heavy workload, and long waiting time for reimbursement accountants in the center. As far as Haining is concerned, in the past two years since the operation of the accounting center, more than 260 administrative institutions in the city have been included in the accounting center. Generally speaking, one unit has one account set. The average accountant of the center has to undertake the accounting work of at least ten units, so it is difficult to have more time to understand the internal situation of the unit, and the work is difficult to refine. Moreover, some businesses are quite complex. In addition to accounting for the normal business transactions of the company, ij -, ZJ -, involving more than 20 special projects, some projects take several years from implementation to completion, and each expenditure of the project is bound in the normal business transaction voucher of the company in recent years, It is bound to increase the cost of financial audit and acceptance after the completion of cross year projects, and rece the audit efficiency. The capacity of Haining accounting center's archives is limited, only one year's accounting files can be stored, and the rest of the files are transferred to the business sheet
for safekeeping, which brings a lot of inconvenience to the users of cross year access files. In view of the above problems, this paper puts forward the following suggestions:
(1) strengthen budget management and establish a scientific public expenditure budget management system. Formulate scientific and practical quota standards, improve and perfect the budget expenditure account system, compile the budget early and carefully, and ensure that the budget indicators are issued at the beginning of the year. Once the budget is issued, no matter the financial department, accounting center or each unit must strictly implement the management according to the budget standard and standardize the budget implementation behavior. In particular, the financial department should strengthen the supervision and management of the whole process of capital operation, and track the efficiency, so as to provide a good external environment for the operation of the accounting center< (2) strengthen the construction of local laws and regulations. It is suggested that a set of feasible expenditure standards should be formulated and implemented uniformly in all units, so as to curb the phenomenon that all units compare with each other in expenditure and indiscriminately distribute physical objects, and provide laws, regulations and basis for the accounting center and other supervision departments to perform their supervision ties< (3) the accounting center must change its function from accounting type to management type. The accounting center should not only calculate the accounts well, but also focus on the feedback and control of budget implementation information. It is necessary to strengthen the prior control of budget fund payment and assume the responsibility of accounting and supervision. Strengthen the internal financial management, establish and improve the internal control mechanism, enhance the awareness of risk prevention, and ensure the safety of financial funds, property and materials“ The "center" personnel should often go to the unit to understand the situation and supervise in advance and in the process, which can also create conditions for providing high-quality services< (4) the remote audit system has been fully opened. Choose the units with good computerized accounting foundation and strong sense of responsibility to open the remote reimbursement system. In this way, first of all, it can alleviate the heavy workload of accounting staff in the center; Second, it can let accounting units know the budget implementation and financial revenue and expenditure in time. Deepening the exchange of accounting information between the "center" and the unit can not only find out the problems in time and correct them in time, but also save the time for the reimbursement accountant to return to the center and wait for reimbursement. So as to greatly improve work efficiency< (5) strengthen and attach importance to external supervision, and give full play to the supervisory functions of the people's Congress, audit, discipline inspection and supervision. We should pay attention to improving the cultural quality, professional quality and legal and policy level of accountants, and actively explore the mode and method more suitable for centralized accounting. At present, the work of centralized accounting is separated from financial management and supervision. The focus of the accounting center is not only to carry out daily accounting, but also to actively participate in the financial management and fund-raising of each accounting unit, to correctly implement the budget and financial plan approved by the financial department, and to be a good adviser and assistant of the leaders.
9. It is an institution
there are regional differences in wages
salary is hard to say.
there are regional differences in wages
salary is hard to say.
10. Look at the unit.
in the general fast-selling instry, the accounting work must be large.
the workload of the general instry is good
in the general fast-selling instry, the accounting work must be large.
the workload of the general instry is good
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