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1、1Accounting for administrative change management systemAbstract In this paper, the administrative institutions to implement centralized accounting background, the specific implementation of centralized accounting practice, the implementation of centralized accounting of the pros and cons of three as
2、pects are discussed by analyzing the situation objectively in order to put forward sharp practice perspective centralized accounting of rationalization proposals. Keywords administrative, accounting management system, change Centralized accounting is accompanied by the deepening of Chinas economic r
3、eform accounting work came into being as a mode of operation, through intensive management to organize and supervise the implementation of accounting and accounting in order to achieve the standard accounting order to improve the accounting work quality, and promote the standardization of accounting
4、 work to run purposes. As 2Chinas financial management and accounting management and implementation of adjustment policies, especially fiscal, the three major reform steady progress, requiring government departments to establish a more standardized, effective and safe, the budget management and acco
5、unting management system, to achieve the investment type, using wealth-based to performance-based, quality-oriented further change, while in the government sector into a centralized accounting of the operation mode, on the implementation of these requirements is undoubtedly a useful attempt. First,
6、the background of the implementation of centralized accounting Implementation of centralized accounting, financial management system is an important reform is to accelerate the pace of construction of public finance is an important measure to help strengthen and standardize the fundamental financial
7、 management, financial supervision, funding activities to improve the transparency and efficiency in the use, to improve the accounting information quality and financial 3management, is the source of an important measure to prevent corruption, a major political, economic and social significance. In
8、recent years, the countrys model of centralized accounting and specific methods of operation for a variety of exploration, the overall To sum up, the main unit is to remove the contents of bank accounts and accounting personnel, the unit only to set up an expense account, responsible for the end of
9、this unit reported revenue and expenditure of funds and funds of the budget and final accounts, financial management and accounting centers working relationship with the Financial departments to establish a centralized accounting center in the bank account set up a unified, centralized processing un
10、its in the area belongs to the budget funding for collection and payment and accounting work through years of practice. Although the centralized accounting and payment procedures in the management means different from the state treasury collection and payment system, but to strengthen the financial
11、management, accounting standards act to prevent the emergence of corruption has played a positive role, and achieved some success. 4Second, the specific implementation of centralized accounting practice So far, most of the administrative units in accordance with centralized management, unified accou
12、nts, household accounts, the principle of maintaining a centralized accounting unit in the right to the use of funds, financial autonomy, accountability subject without changing Na eight of the accounting center, accounting center a specific focus for each unit of accounting and monitoring operation
13、s. Into the centralized accounting unit, in addition to several special funds reserved Hepi household and outdoor special tax, cancellation of the original bank account, the units are no longer based accounting positions, leaving only a reimbursement accountant. Approved a certain amount of petty ca
14、sh, unit responsible for the daily incidental expenses reimbursement. to the center of reimbursement, the payment and settlement of funds and supervision of daily accounting, preparation of financial statements, bank reconciliations and accounting records management, etc. 5by the accounting center f
15、or unity and commitment. At the same time, into the centralized accounting unit, its accounting by the accounting center to bear, but the units fund-raising, distribution and use rights owned by the financial management requirements of each unit, the unit of financial management, the main tasks are:
16、 reasonable budget. Law of revenue, actively raising funds to ensure the normal operation of the unit capital needs, according to the unit budget, with the section plans and fund balances. timely application for financial provision, the rational use of funds, improve capital efficiency; in accordance with the administrative, financial system and financial institutions Boards request, approval, submit financial reports truthfully response units financial pos
