In order to adapt to the reform requirements of the fiscal revenue and expenditure management system, give full play to the role of the accounting center in the current fiscal revenue and expenditure management, focusing on how to apply the existing accounting center operating platform to the treasury centralized payment system , fully implement departmental budget management and centralized treasury payment, and avoid the problem of duplication of construction, it is necessary to actively discuss and reposition the status and role of the accounting center in the reform of the fiscal revenue and expenditure management system.

1. The practice of centralized accounting system in our district

(1) Structure of centralized accounting system

Futian District has established an accounting center in 2002 Since then, the centralized accounting system for administrative institutions has been implemented. Currently, there are 169 units included in the centralized accounting, which basically covers (except hospitals) all administrative institutions with full or balance allocation of finance. In the centralized accounting system Under the framework, the three invariable principles of unchanged fund ownership, unchanged fund use rights, unchanged financial autonomy and unchanged accounting legal subject responsibilities are implemented. The district accounting center provides accounting services and accounting supervision to each accounting unit. At present, our accounting center is a department-level institution with an existing staff of 60 people (including 1 director and 2 deputy directors). It has 4 accounting departments, a capital department, and a comprehensive department and 6 departments. The accounting center strictly bases the various expenses of each accounting unit on the department budget approved by the National People's Congress, and implements project accounting under the premise of controlling the total department budget. The accounting center has established a complete set of UFIDA ERP-NC system as the operating platform Centralized accounting network. This system has powerful network accounting functions, fast calculations, and high accounting quality. It can extract various accurate accounting information as needed for use by leaders and relevant departments. The accounting system has also established a relationship with the settlement bank. The dedicated line connection realizes timely inquiry and electronic reconciliation of bank accounts, which is convenient and fast. At the same time, it realizes safe connection with the external network through the server port provided by the district information center, so that each accounting unit can access the accounting center website through the Internet and enter the account. Financial inquiry system allows you to query the financial information you need in a timely and convenient manner. The business of the accounting center has been institutionalized and programmed, and it plays an active and important role in strengthening management, preventing corruption, ensuring integrity, and plugging loopholes.

(2) Effects of implementing centralized accounting

Since the establishment of the District Accounting Center, it has standardized accounting methods, implemented financial policies and regulations, unified and standardized expenditure standards, and strengthened accounting supervision. A lot of work has been done in terms of improving the accounting mechanism, strengthening the basic work of accounting, and promoting the construction of clean government in agencies, and achieved obvious results. The purpose of strengthening financial fund management, controlling expenses and reducing administrative costs has been better achieved.

In 2004 alone, the total amount of funds accounted for reached 6.7 billion yuan, of which total revenue was 3.401 billion yuan, total expenditure was 3.39 billion yuan, and expenses were 2.222 billion yuan, accounting for more than 63% of the total fiscal expenditure that year. After the finances of various administrative institutions under the district were included in centralized accounting, the phenomenon of "small treasury" was basically eliminated. The personnel funds and special funds of each department were strictly spent within the scope of the fiscal budget, and various bonuses, subsidies, overtime, and missed meal subsidies were Fei established a unified standard and completely changed the past phenomenon of uneven suffering and happiness. Due to the strengthening of the review system for fund allocation and expense reimbursement vouchers, the phenomenon of misappropriation of fiscal funds and misappropriation of national assets has been effectively controlled, and the anti-corruption work has been moved forward, thus ensuring the safe operation and effective use of fiscal funds. .

II. Establishment of department budget notification system

(1) The necessity of establishing department budget notification system

The department budget notification system in our district is to establish Based on the NPC's requirements for departmental budget refinement, if accounting only focuses on collecting various expenses according to the classification of accounting subjects without accounting for departmental budget items, it will be difficult to achieve the goal of monitoring the budget items of each department. Purpose: Although the current preparation of departmental budget items in our district is still relatively extensive, and the phenomenon of cross-talk between budget items is inevitable, accurately collecting expenses according to budget items can strengthen financial budget management and guide the budget preparation for the next year. It obviously plays an important role in making departmental budgets gradually more reasonable and perfect. The accounting center uses existing accounting software and establishes auxiliary accounts to successfully achieve accounting by accounting subject classification and departmental budget items. Collect expenses so that the implementation of department budgets of each accounting unit can be reflected in a timely and accurate manner, so that accounting can be adapted to department budgets, and regular notifications can be made, so that accounting control can be implemented over department budgets and at the same time, the next steps can be implemented. The preparation of annual budget provides a more scientific and reasonable accounting basis.

(2) Implementation of the department budget notification system

Our district has implemented the department budget notification system since June 2004. Conduct a comprehensive analysis of the financial revenue and expenditure, financial management status and existing problems during the budget implementation process, and submit the analysis results to the District Finance Bureau for review and report to the Executive Deputy District Head for approval; the department budget implementation status report shall be quarterly and half-yearly. There are three types of notifications and annual notifications; quarterly notifications are only made for units that have serious problems in the budget implementation process and require timely notice; semi-annual notifications and annual notifications are made after a comprehensive analysis of the budget status of the executive departments of all centralized accounting units.

The existing accounting software in the accounting center can accurately calculate the expenses of each unit, and can retrieve, refine, summarize and analyze various required financial information, providing technology for the implementation of the department budget implementation reporting system. To ensure the above, the establishment of a reporting system for departmental budget implementation has caused all units to attach great importance to the strict control of various expenses and expenditures, and enhanced the consciousness of each unit to strictly implement departmental budgets. In order to urge all accounting units to strictly implement departmental budgets, It has played an important role in improving government performance and reducing administrative costs.

(3) Department budget notification system and financial management

Strictly controlling department budget expenditures is a function of financial management. Therefore, the implementation of the department budget implementation notification system must be in the financial department Conducted under strict supervision, the Accounting Center cooperates with the financial department in implementing departmental budget management based on the information advantages of accounting. The basis for the accounting center to implement budget control in accounting is the departmental budget prepared by the financial department and reviewed and approved by the National People's Congress. , Therefore, through the departmental budget management system of the accounting center, it is completely possible to cooperate with the financial department to strengthen budget control and strengthen budget constraints, so that the functions of financial management can be fully reflected. Strictly speaking, centralized accounting and strengthened budget control are two links that belong to the same financial management system. They are not contradictory and interdependent.

The specific implementation of the departmental budget implementation reporting system relies on the retrieval and utilization of various accounting information in the accounting center database. It is specifically based on financial analysis. The accounting center reports on quarterly Conduct a comprehensive and comprehensive financial analysis of the financial revenue and expenditure and budget implementation of administrative institutions, and report the analysis results to leaders and relevant departments in the form of "Futian Financial Report". At the same time, the unit bonuses, subsidies, overtime, and missed meals will be analyzed Expenditures on subsidies, transportation vehicles, etc. were too large, and the top units issued alarm notices. Since its implementation, the departmental budget implementation reporting system has effectively improved the consciousness of each unit in controlling various expenses, and departmental budget management has achieved obvious results.

3. Characteristics and operating procedures of centralized treasury payment

In the management of fiscal funds, centralized treasury payment is a payment method commonly used in market economy countries. In our country, It is imperative to change the decentralized payment method of treasury funds formed under the conditions of the planned economy. However, from the technical conditions, legal environment, management system, personnel quality and financial base that vary widely from place to place and many other factors involved in centralized treasury payment Look, in fact, on the premise of clarifying the overall goals and basic principles, centralized treasury payment can be implemented in many different forms. A reasonable and effective implementation form should be adopted in practice according to local conditions, and continuous improvements should be made. It is a scientific attitude to improve and ultimately achieve the goal of standardization. After research on the practice of centralized treasury payment in some areas of the country, it is found that the practices in various places are also different.

Detailed analysis of centralized treasury payment mainly has the following characteristics:

(1) Characteristics of centralized treasury payment

A single account is to combine all policy fiscal funds All are centralized into the treasury, and all fiscal expenditures must be paid directly from a single account of the treasury.

Centralized payment, that is, the fiscal funds of spending units are centrally deposited in the treasury, which is conducive to the unified dispatch and management of funds by the fiscal department, and fundamentally changes the current decentralized management of fiscal funds, various spending departments and spending units The chaotic situation of multiple account openings and repeated account openings.

Budget control implements centralized payment from the treasury, and the financial department must strictly handle the payment of fiscal funds according to the budget, which is conducive to strengthening budget constraints and strengthening department budget management.

In line with expenses, the expenditure department signs a payment contract with the supplier or service provider according to its department budget and makes the payment. There is no need to wait for the financial department to transfer funds to the account before payment can be made as in the past. , while avoiding various disadvantages of appropriation instead of expenditure.

(2) Operating procedures of the treasury centralized payment system

At present, the basic operating procedures of the treasury centralized payment system are generally divided into two types:

First, fiscal direct Payment Procedure. That is, the budget unit fills out the "Fiscal Direct Payment Application" based on the budget approved by the National People's Congress and reports it to the treasury payment executive agency of the financial department. The treasury payment executive agency must review the application reasons, payment contracts, bills and other original materials before approving the payment. Payment is more suitable for large-scale, intensive financial fund payment businesses with large one-time payments, such as wages, capital construction expenditures, government procurement, etc. currently distributed by the finance department.

The second is the financial authorization payment procedure.

That is, the treasury management agency will notify the authorized payment institution of the amount of funds authorized for financial payment. (Guangdong Province’s approach is to authorize payment in addition to direct payment. The Finance Department will have a certain total amount of authorization for each accounting unit. Within this amount, The unit itself pays directly instead of the treasury), authorizes the payment agency to review and pay various expenditures according to the authorized amount of the department budget. Use the zero-balance accounts opened by each unit to reconcile the daily expenditures with the treasury. The treasury allocates funds and then lists the fiscal appropriations. Documents are delivered to the financial payment agency in a timely manner every day to check the appropriation amounts.

The survey shows that in order to achieve comprehensive fiscal centralized payment, we must first realize the comprehensive networking of the payment information system and the bank clearing system. Especially for authorized payment, it is necessary to realize the integration of accounting units, finance, treasury, and settlement banks at the same time. Networking has high requirements on the configuration of information systems. Currently, the domestic practices mainly include the following models:

1. Changchun model. That is to say, the pilot unit fully implements centralized payment from the treasury. The agent bank is the authorized payment institution. Each accounting unit opens a zero-balance account. Authorized payment means that the agent bank first pays within the authorized limit and then settles with the treasury on a daily basis. The finance department pays the treasury in the treasury. At the same time, financial allocations will be made. According to the "Pilot Plan for the Reform of the Fiscal Treasury Management System", fiscal treasury management agencies, fiscal treasury payment execution agencies, budget units, and agent banks must establish a comprehensive reconciliation system and strengthen reconciliation work on the basis of carefully handling various accounts. , Check accounts with relevant departments and units regularly and in a timely manner.

2. Taiyuan model. That is, when the payment information system and bank clearing system have not yet been fully established, a form of centralized payment at some levels is implemented; the budget unit retains a reasonable working capital to cover expenditures, and adopts the method of using the national treasury to supplement the unit as needed, and the centralized payment institution only controls Large expenditures and sporadic expenditures are paid directly by authorized units. The special financial payment account is set up in the accounting center, using the internal accounting network to transmit budget indicators and payment information, and using the same settlement bank to be responsible for the clearing of the special payment account and the budget unit account, realizing centralized payment functions at the special payment account level and the budget unit level. After the real-time clearing system between the central bank's treasury and commercial banks is launched, it will be very easy to realize real-time clearing between a single account and a special payment account, thus meeting the requirements of a fully standardized treasury centralized payment model.

3. Zhuhai model. The predecessor of the Zhuhai Municipal Finance and Treasury Payment Center was the Zhuhai Municipal Accounting and Settlement Center, which was to merge the payment section of the original Finance Bureau with the Accounting and Settlement Center to achieve an organic combination of treasury payment and centralized accounting. Zhuhai City's treasury centralized payment is realized by establishing a treasury single account system. Each budget unit has a zero-balance account opened by the financial department in a commercial bank, and online settlement is realized between the financial department, the treasury payment center, the People's Bank of China, and agent banks. , but the original budget balances of each budget unit have not been cleared, and each unit can still use it. That is, while fully realizing centralized payment from the treasury for the current year's budget, the original balance of funds of each unit is retained, a dual-track approach.

4. The Accounting Center is the best platform for centralized treasury payment

(1) The accounting center network system supports various technical requirements for centralized treasury payment. To achieve centralized treasury payment, There are high technical requirements for the payment function and reconciliation function of the financial budget management system network. The accounting network system currently run by our district’s accounting center has strong accounting, management and analysis functions, and is implemented with the financial budget management software. The interface for data exchange adapts to all technical requirements of financial department budget management and treasury centralized payment, and is very conducive to the use of departmental accounting data in departmental budget management. The accounting center has been able to complete it very well through the practice of the departmental budget notification system. The indicator control of departmental budget items can achieve the best integration of the centralized accounting system and the treasury centralized payment system, which is conducive to budget analysis, budget preparation and budget management.

However, while our district has not yet completed the comprehensive networking of the treasury payment system and the bank settlement system, it is necessary to achieve thorough centralized treasury payment in accordance with the requirements of the State Council's "Pilot Plan for the Reform of the Fiscal and Treasury Management System". There are still certain difficulties, but in accordance with the Taiyuan model and the practice of the Guangdong Provincial Department of Finance, we should make full use of the existing technical platform for centralized accounting and implement centralized payment at some levels, that is, the budget unit retains reasonable working capital to cover expenditures, and adopts The unit uses the method of supplementing the treasury at the same time, uses the same settlement bank to be responsible for the clearing of the special payment account and the account of the budget unit, and realizes the centralized payment function at the level of the special payment account and the level of the budget unit, which can significantly reduce the amount of advance allocation of treasury funds, effectively Strengthen the budget management of budget units to achieve the purpose of centralized payment from the treasury within a certain limit, laying a good foundation for the final and thorough realization of centralized payment from the treasury.

(2) Suggestions on the implementation form of centralized treasury payment in our district

In summary, the implementation of centralized treasury payment in our district can be completed completely relying on the accounting platform of the accounting center. In view of the characteristics of our district's current financial capital operations, the specific operation method is recommended to be divided into two steps.

First of all, when the current treasury payment system and bank settlement system have not yet been fully networked, the existing accounting network platform of the accounting center and the bank settlement system are used to realize the payment account level and budget For centralized payment at the unit level, the specific operation methods are as follows:

Adopt the method of establishing a general fund account in the accounting center. The financial and treasury management department authorizes the accounting center to open a centralized payment account, and the accounting center also adds a treasury centralized payment account. Section, performs financial payment functions;

1. For funds directly paid by the treasury:

(1). The general financial budget accountant handles funds directly paid through the treasury payment executive agency. Based on the "Budget Expenditure Settlement List" reported daily by the fiscal and treasury payment execution agency and summarized by "categories", "sections", "items" or charging items by first-level budget units, we will cooperate with the Business Department of the People's Bank of China or the treasury agency branch. After checking with the bank transfer voucher of the special fiscal account for extra-budgetary funds, the expenditure is reported, and the accounting entries are:

(a) Within the budget: Debit: general budget expenditure, fund budget expenditure

Credit: National Treasury Deposits

(b) Extra-budgetary: Borrow: Administrative Expenditures, Special Expenditures

Credit: Financial Special Account Deposits

(2 ), for direct fiscal expenditures, the accounting center shall be responsible for the fiscal direct payment notice issued by the fiscal treasury payment execution agency and the original voucher issued by the fiscal treasury payment execution agency according to the budget unit. Disbursement details) are recorded separately, and the accounting entries are:

(a) Administrative unit:

Within the budget: Debit: expenditures, inventory materials, etc.

Credit: Appropriated funds - direct fiscal payment

Extra-budgetary: Borrow: expenditures, inventory materials, etc.

Credit: Extra-budgetary fund income-direct fiscal payment

< p> If the direct fiscal expenditures constitute new fixed assets, the fixed assets account should be registered at the same time, and the accounting entries are:

Debit: fixed assets

Credit: fixed funds

(b) Public institutions:

Within the budget: borrow: business expenditures, special expenditures, materials, etc.

Loans: fiscal subsidy income-direct fiscal payment< /p>

Extra-budgetary: borrow: business expenditures, special expenditures, materials, etc.

Credit: business income-direct fiscal payment

If the expenditure of the direct fiscal payment constitutes a new If fixed assets are added, a fixed asset account should be registered at the same time. The accounting entries are:

Debit: fixed assets

Credit: fixed fund

2. For authorization For the payment, the accounting center will open zero-balance accounts in the settlement bank for each budget unit according to the financial authorization. The zero-balance account will also use the budget management system already included in the accounting and financial software to implement budget control on the departmental budget of each budget unit. ; And communicate with the financial department immediately, reconcile accounts, and perform budget analysis:

(1) The funds authorized to be paid by the financial general budget accountant are based on the first-level budget reported weekly by the accounting center. The "Budget Expenditure Settlement List" summarized by the unit by "category", "money", "item" or charging items, should be checked correctly with the business management department of the People's Bank of China or the treasury agent branch and the bank transfer voucher of the special fiscal account for extra-budgetary funds. Finally, report the expenses.