| With further improve the level of informationization,the traditional accounting have been unable to support the rapid development of the administrative institutions,effectively combine the concentration accounting in the enterprise with information technology at the same time,the finance also issued a series of reform measures in financial capital,in order to strengthen the supervision of fiscal funds and defuse financial risks and improve the work efficiency.This paper discusses the advantages and disadvantages of the accounting center by studying the centralized accounting of administrative institutions set up by Jilin Forestry and Grassland Bureau.Based on one of the four unified accounting institution investigation research,comparative analysis,first of all to the introduction of the background significance of centralized accounting,the accounting center system,the concept of the accounting development since the establishment of the center,the advantage of accounting center is the establishment of accounting concentration accounting center to strengthen the supervision and management of the funds,regulate the accounting practice,brings convenience for work,and to streamline the staff.The operating system of the accounting center,namely the Treasury payment system,focuses on the basic national conditions of the centralized accounting system reform,reduces the operating cost of financial funds,reduces the phenomenon of opening accounts in multiple accounts,and prevents the breeding of corruption.Moreover,the centralized Treasury payment promotes the integration of information technology and accounting work of administrative institutions.Followed by analysis of the implementation of successful experience and shortcomings,through the jilin provincial bureau of forestry and grassland accounting problems encountered in the implementation of centralized accounting of analysis,such as accounting center are not familiar with the business unit,unable to effectively work,daily work,coordination between business and the financial department is difficult,no good accounting and information technology integration,openness is not high,also has further integration of space,the existing disadvantages of the Treasury payment system and so on.Finally,some targeted Suggestions are put forward,such as the integration of business and finance,the sharing of financial information technology,the improvement of Treasury payment system,etc.It is hoped that these Suggestions can gradually improve and standardize the centralized accounting of administrative institutions,and deepen the comprehensive reform of financial funds more efficiently.It can be seen from the research results that centralized accounting has made great contributions to the construction and improvement of the financial system and the level of financial management.It has improved the deficiencies in capital supervision and increased the use efficiency of capital,and at the same time reduced costs and saved expenses.However,in the long run,there are still some problems in the actual operation of the accounting center,and some changes need to be made to improve the centralized accounting and the state Treasury centralized payment,so as to better serve all administrative and public institutions. |
