Study On The Accounting Integrated Accounting System Of Jinan Administrative Institution

The term concentrated financial accounting has emerged in our country as early as the year1995, the concentrated accounting in our country is a senior form for the State Council’s and the Ministry of Finance’s realizing accounting accreditation of the administrative institution, its main purpose of carrying it out is to strengthen the management of financial capital, to suppress corruption from the source. In China, there are many concepts on the concentrated financial accounting, the representative statement is that, the government establishes an accounting center,which, under the premise of the unchanged ability of the capital ownership, right of use and financial freedom, can cancel the bank account and the accounting jobs of its same level and its subordinate authorities, the entity keeps the reimbursement member, and deal with the business accounting work and carrying out the accounting supervision based on the accounting center. It is an accounting form in the accounting accreditation reform which contains business accounting, supervision, and service.With a series of exploration and practice of concentrated financial accounting system in our country, which has positive effect on strengthening the financial management, standardizing the financial accounting, and preventing and control the corruption, etc. The practice of concentrated financial accounting system in Jinan began in2004, Jinan first put forward the concept "separation of powers":government funds’ concrete allotment power belongs to the financial department, the specific use power belongs to department in charge, and the supervision power belongs to the fund settlement center".The government capital settlement center which is directly subordinate to the municipal government is established to act on behalf of the accountant in the business accounting, it also opens the bank account, and handles the payments and settlement business of government funds, and supervises the income and expenses of the government’s funds in the process of handling the capital settlement and accounting, since the implementation of the reform, it has made outstanding achievements, get the affirmation of the leaders at all levels and the extensive concern of all circles in the society. However, there are also some controversies and problems in the process of carrying the reform out.This thesis applies the method of demonstration analyzing status and exiting problem of the concentrated financial accounting system in the administrative institution in Jinan, discussing the measures and suggestions to further improvement of the concentrated financial accounting system, which also accelerates the combination of the concentrated financial accounting system and the national treasury central payment system, and carries out the overall process of the management and supervision of the incomings and outgoings of the government funds, and finally promotes the overall financial management system reform and establish a socialist public finance system.This thesis develops from the following parts:firstly, elaborating the state and effect of the concentrated financial accounting system nowadays by studying the background of he concentrated financial accounting system in Jinan; secondly, uncovering the problems and its causes in the reform; thirdly, combining the reform practice at home and abroad, giving some suggestions and measures to perfect the concentrated financial accounting system.