Centralized accounting of financial accounting is the reform of financial management and the practice of accountant appointment system. The accounting center adheres to the principle of "capital use right, leadership approval right and financial management right", and the units it manages are still the main body of economic activities. As a new thing in the reform of financial system, accounting center is bound to go through a process of gradual development and continuous improvement.

Keywords: financial management; Centralized accounting; Accounting center; Small treasury; transparency

Centralized financial accounting is another major management system reform after the reform of budget management system, separation of revenue and expenditure, unified payment of wages and centralized government procurement. The purpose of this reform is to standardize economic order, strengthen accounting and accounting management, innovate accounting personnel management system, prevent accounting information distortion from the source and curb corruption. The author worked in the accounting center, learned some new knowledge, experienced training and increased his talents. In my opinion, the accounting center has two obvious characteristics.

First, the identity of accountants is independent.

Accounting center is a practice of accountant appointment system. The accounting staff in the accounting center are not subordinate to various institutions, but directly led by the superior business department, which can separate and restrict the administrative leadership and accounting supervision of the unit. On the one hand, it can prevent the person in charge of the accounting unit from illegally restraining, arbitrarily controlling or even retaliating against the accounting personnel, eliminate the worries of the accounting personnel, make the accounting personnel dare to perform their supervisory duties, and turn the internal accounting supervision of each unit into rigid external supervision, thus ensuring the authenticity of accounting information; On that other hand, it cut off the connection between accountant and the economic interests of budget unit, so that the personal interests of accountants are not affected by the economic situation of the unit, and they have the courage to defend the authenticity, legality and integrity of accounting data.

Second, the work of the accounting center is very principled.

Adhere to the principle that the right to use funds, the right to examine and approve leaders and the right to financial management remain unchanged, that is, all units under central management are still the main body of economic activities. This principle is conducive to fully mobilizing and protecting the enthusiasm and initiative of all units and departments in financial management. At the same time, for the reasonable and normal expenses of the reimbursement unit, the principle of facilitating the use of funds and improving efficiency should be adhered to in places with formal bills and complete procedures. For bills that are unreasonable and do not meet the requirements, resolutely refuse to pay and do a good job of explanation, with strict management of expenditures and strengthening management supervision as the principle. This is the essence and advantage of the work of accounting center. Since the establishment of the accounting center, our unit has been operating in accordance with the law, and centralized accounting has been carried out for the self-managed funds of its affiliated institutions and offices, which has achieved good results and its advantages have gradually emerged.

First, clean up the accounts of all units. The original dozens of accounts have been changed to the current mode of "centralized management, unified account opening and household accounting", which has put an end to the violation of laws and regulations of small treasury and its derivatives.

Second, strengthen expenditure management. Unreasonable expenses have been corrected, such as self-managed funds originally managed by various offices, white bars, and no signature of leaders, which often appear, and this phenomenon has been corrected after entering the accounting center.

Third, clarify the ownership of assets. For the assets that have drifted away in the past, the loss of assets has been prevented through assets verification and accounting.

Fourth, the use of funds has increased transparency. On the basis of the "three rights unchanged", the person in charge of the accounting center re-examined, thus overcoming the past situation that some funds were separated from the management and supervision of the competent business department, avoiding the disadvantages of post-audit and strengthening supervision, management and coordination from the source.

Fifth, budget management has been strengthened. Any expenditure without budget or exceeding budget shall not be charged. If there is a temporary need, it can be charged from the supplementary budget. This avoids the phenomenon of accounting after the fact.

Sixth, in the past, due to the lack of professional management of self-run funds in various offices, accounting books and accounts were not standardized. After being brought into the management of accounting center, the safety of funds is guaranteed and standardized financial management is realized.

Seventh, it is conducive to the work of auditing and financial departments at the same level. After centralized accounting, the accounting center will centralize all accounting data and information of institutions, so that the audited department can fully understand the financial revenue and expenditure of each unit with less audit cost, and the financial department can quickly understand the use of funds of its affiliated institutions.

As a new thing in the reform of financial system, accounting center will inevitably go through a process of gradual development and continuous improvement. Because the accounting center is essentially an accounting agency system, its accounting supervision is separated from the economic and business activities of each unit in time and space, which leads to the disconnection between accounting personnel and economic and business activities such as financial revenue and expenditure of the unit. Therefore, the accounting center cannot supervise the authenticity of all economic matters reflected by the original vouchers of the unit, which will inevitably lead to the distortion of accounting information. The author thinks that we should strengthen the construction from three aspects, overcome some limitations, make it gradually perfect in practice and further play an active role.

1. This is team building.

At present, due to the small number of people in the center and the heavy workload, everyone has to manage more than a dozen units. Because of their limited energy, they don't know enough about the economic business of each unit and are prone to make mistakes. To solve this contradiction, we should consider both increasing personnel and improving quality.

(1) Transfer personnel. In conjunction with the competent personnel department, we will carefully organize and arrange, strictly control the qualification examination, strictly control the assessment, and check at all levels to select talents for the center and enrich the post;

(2) improve the quality. The effective operation of centralized accounting must be guaranteed by the overall improvement of personnel quality;

① Carry out the education of accounting professional ethics in an all-round way, strengthen the sense of responsibility, build a defense line of accounting professional ethics, and make all employees become qualified accountants who are honest and trustworthy and manage their finances according to law;

Strengthen the study of political theory and business theory, further comprehensively study relevant systems and methods, and guide business work with scientific theories;

(3) Strengthening the management and training of accounting personnel, whose working level will directly affect the authenticity of accounting information, so we should pay close attention to the training and education of accounting personnel, improve their professional level, and make them give full play to the role of the link and bridge of centralized accounting;

2. It is a functional structure.

(1) Focus and improve monitoring. Concentrate the accounts that should be included in the accounting center in place, and the newly established units should be included in the management of the accounting center in time to prevent off-balance sheet accounts; Strengthen the audit and supervision of original documents, judge the legality and completeness of reimbursement procedures, and do not reimburse bills that cannot truly reflect the economic business content;

(2) Change functions and strengthen management. The accounting center changes from accounting to management, strictly controls the progress of fund use in each department according to the budget indicators of each department, and strengthens the pre-control of budget fund payment; Strengthen the management of current accounts, regularly clean up current accounts to avoid long-term losses, regularly print current details, and urge all departments and units to avoid the formation of bad debts.

3. System engineering

Give consideration to both needs and possibilities, improve the system, standardize management, and achieve orderly operation and strict control.

(1) Strictly control the budget, make sure that there is no budget and no expenditure, clarify the direction and use of various expenditures, and strive to refine the special funds to specific projects;

(2) Formulate the governance system of accounting center, such as accounting business operation rules, job rotation system, business assessment and reward and punishment system. Establish an internal audit supervision mechanism for centralized accounting,

(3) Strengthen bill management. Use financial software system to strengthen bill management and standardize bill purchase, use and registration procedures. Strict bill inspection system, before buying new bills, used bills must be inspected, and unused bills should be cancelled in time according to the procedure of collecting them first and then using them; Use in strict accordance with the scope of use of bills, and special bills shall not be used in series; Establish a registration system for the use of toll bills to correctly reflect the receipt, use and storage of bills.

(4) Strengthen the control of creditor's rights and debts. Regularly clean up and verify creditor's rights and debts, especially intensify the collection of cross-year receivables, recover old debts and personal loans in time, and avoid and reduce asset losses. Bad debt losses must go through strict procedures for examination and approval.

(5) Asset preservation control. Strictly abide by the scope of cash expenditure stipulated by the state and verify the daily cash on hand; Checks must be checked against invoices, receipts, orders, etc. The seal shall be kept by a special person to prevent the funds from being misappropriated. Do a good job in property right registration of physical assets, improve asset disposal and avoid asset loss.

Practice has proved that since the establishment of the accounting center, centralized accounting has been beneficial to the supervision of the whole process of funds and reduced unreasonable expenditures; It is conducive to strengthening budget constraints and improving control before and during budget implementation; Conducive to standardizing accounting behavior and improving the authenticity of accounting data; I would like to work hard with all the comrades in the accounting center, unite and struggle, go all out to do a good job, promote the advantages and eliminate the disadvantages for the city's general accounting center, and gradually improve it, and make a modest contribution to the sustainable development of the financial work of trade unions in the city.