Some Related Problems Of Financial Accounting Centralized Accounting In Chinese Enterprises

< p > centralized accounting has certain influence on the work enthusiasm of the accounting department. After the enterprise a href= "//www.sjfzxm.com/news/index_c.asp" > Financial Management > /a > implementation of the accounting system, the use of funds in all departments is accounted for through a collective account, and through the accounting center, the various departments' receipts and payments and the allocation of funds are audited accordingly, thus effectively controlling the abuse of excessive funds in the allocation of enterprise funds, which greatly limits the arbitrariness of enterprise's capital allocation. However, when the financial accounting centralized accounting system is implemented, the implementation of centralized accounting system is a weakening of its financial jurisdiction, which severely limits their autonomy in capital allocation, which has led to its enthusiasm. This is mainly manifested in these points: < /p >
< p > > a href= "//www.sjfzxm.com/news/index_c.asp" > false invoice < /a >. 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. < /p >
< p > < a href= > //www.sjfzxm.com/news/index_c.asp > accounting unit < /a > unreasonable allocation of funds. 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. < /p >
< 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. < /p >
< 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. < /p >
< p > on the other hand, the division of labor will make the responsibilities and responsibilities of different departments different. Budgetary applications and expenses, contents and use of funds are also 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. < /p >
< p > internal financial supervision mechanism is not perfect, leading to confusion in financial management. 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. < /p >