administrative authority to implement centralized accounting problems and countermeasures（行政机关实施集中的会计问题和对策）.docVIP

Administrative authority to implement centralized accounting problems and countermeasures State administrative agency have been implemented since 2003, the centralized accounting system to standardize the method of financial accounting, financial funds to strengthen management, improve the effective use of finances, maintaining the order of the market economy, curbing corruption generated from the source has a positive effect. From the audit found problems in recent years, some deep-seated problems yet to be solved gradually expand the potential hidden problems, increase the degree of difficulty to the smooth conduct of the audit work. First, the use of false invoices to cash set of off-the-books. Implementation of the centralized accounting, some units in order to the interests of the sector and the payment of employee benefits, the use of the loopholes in the management of certain departments, issued from the tax authorities on behalf of the business entertainment, accommodation, conference fees and buy tea, gifts, office supplies, etc. false business expenses invoice taking a large number of off-the-books cash set reimbursement, or payment of various allowances and subsidies outside the national policy for a small number of people. II belongs to the two units and subordinate departments idle funds, false spending cash in large amounts of cash. Reside outside the reimbursement unit due to the accounting center accounting staff, who is also the task of accounting for dozens of units of various departments. business situation is not clear, revenue, expenses and workflow more unfamiliar and accounting staff just invoice is not the tax authorities to open the green light all the way, as long as the tax authorities are open as compliance pipe you who appropriation tube you what purposes do not interfere, and the location of the subordinate departments of the financial pro-unification unified management office is only responsible for the accounting and bookkee