Research On The Status And Countermeasures Of The Accounting-Agent Accounting System In Departments Under Wuhu Government

With the implementation of the National Treasury-centralized payment reform in our country, the accounting-centralized accounting gradually transfers to the National Treasury-centralized payment in some parts, and some districts take use of the accounting-centralized accounting agencies as a pilot project of the National Treasury-centralized payment system, which has achieved good results. In2011, wuhu municipal government made a new attempt on the fusion of the two systems, and set up the new security mode of financial fund, namely "budget, National Treasury-centralized payment, accounting-agent accounting" mode. Under this mode, the financial fund is under the financial supervision on declaration, payment, and use, which ensures the safety of the financial fund management.This paper will be divided into five parts. The first part introduces the background of the selected topic, researching ideas and methods. The second part states the theoretical base of the accounting-centralized accounting system in order to provide an objective support for further research of this article. The third part systematically analyzes the implementing background, system establishment and efficiency of accounting-agent accounting system in departments under Wuhu city and summarizes the innovative reflected in the implementation of accounting-agent accounting by examples. The fourth part deeply analyzes problems and reasons existed in the implementation of accounting-agent accounting system in Wuhu city on the basis of the theories of public choice, target management, specialized division of labor, and the owner finance so that to lay the foundation of putting forward the solutions and countermeasures. The fifth part puts forward countermeasures and enlightenment of implementing accounting-agent accounting system in departments under Wuhu city. And the countermeasures mainly include. quicken the ideological change of departments under Wuhu city, coordinate internal division of labor, organize regular training of both the leaders of departments and the accountants, improve the budget management mechanism, strengthen financial supervision mechanism of service centers and information management mechanism of accounting-agent accounting. The last part is the core content of this article as well as the essence of this writing.