Friday, October 22, 2010

On the centralized accounting

[Abstract] the role of centralized accounting of how much in the end, through the operation of more than a year, I believe that more harm than good, is only open to question.

Nowadays in many areas of the Budget Unit centralized accounting and expectations high, as if to increase revenue, corruption, standardizing accounting behavior of a panacea, is it?

- The centralized accounting of the mass

Accounting is to use specialized methods to currency units, on the economic balance for a period of time to conduct assessment calculations, movement of funds to the results of comparative analysis. In other words, assessment purposes of the calculation of capital movement in order to contrast the results. As the name suggests, centralized accounting is calculated through the examination, concentrated reflection and comparative analysis of the results of the budget unit of capital movement. Currently carrying centralized accounting functions accounting center of each budget unit to calculate not only the movement of funds analysis, could not be called a true accounting, it is at best a bookkeeper. But given the financial, auditing, finance, and so special administrative rights.

Second, the positive role of Centralized Accounting

Centralized accounting is one of the financial system a new initiative is to adapt to the economic situation and development of new attempts, in all respects have some positive effects.

(A) centralized accounting help control the expenditure of funds, standardized accounting practices, to ensure the veracity of the financial capital expenditures. After the implementation of centralized accounting, the budget unit centralized bank account to the accounting center, also does not allow setting up another account. This was first done to all units in the financial control of all expenditures are under the grip of financial capital movements and the balances to ensure that funds earmarked to effectively prevent misappropriation of funds of the phenomenon. Second, put an end to the loan bank accounts of all units to account for the possibility of illegal activities. Moreover, by unifying the accounting methods and audit forms, on the expenditure items, the checks are rigorous audit to ensure the authenticity of accounting information is beneficial to the analysis of horizontal and vertical contrast.

(B) from the eradication of corruption, and promote anti-corruption units. Corruption are conducted from the capital campaign. The centralized accounting is to conduct a comprehensive monitoring throughout the capital campaign for the expenses to be unreasonable and unlawful refusal to curb corruption, reach the anti-corruption purpose. Centre for accounting and accountants not affiliated with various budget units, excluding man-made disturbances, making a more fair and rigorous review. Review of expenditures through the timely detection of false invoices, false expenses, abuse of power and other improper expenditure of the act, to ensure the safety of funds and expenditure of authenticity. But such reasoning, due to the complexity of the situation and the diversity of corruption is still not fully confirmed in practice.

(C) of the unified accounting standards for the caliber and expenses, the real benefit and reliable accounting information. As a result of the budget to the accounting officers of different quality, different levels of business, economic status, resulting in a unit of accounting differences between and benefits on inequality. Through centralized accounting, auditing standards and expenditure unified standards, including costs, benefits, travel benefits, communications and transportation subsidies, etc., on the same starting line, especially on some units encounter "red light" pass go to eliminate the practice. Also contain a number of units effectively hidden extra-budgetary revenue, junk money and, eating and drinking and other illegal acts, and the elimination of the ILO, the gap between units. The financial provisions to ensure implementation.

Third, the evils of centralized accounting

Everything has two sides, centralized accounting, too. Run under the real situation, centralized accounting the positive role played by a limited, but highlights the unreasonable side. To bring a lot of accounting malpractice.

(A) a waste of human resources accounting. After the implementation of centralized accounting, the accounting center replaces the budget of the accounting organizations, accounting personnel and accounting positions, so that a large number engaged in accounting work for many years, experienced and highly qualified accounting personnel left the accounting positions and instead engage in other work , its operational expertise should not play. And because the limitations of the work of the accounting center, not familiar with the interior of each unit, some accountants accounting business still remain in the theory, or engage in accounting work short time, the business depth and breadth has not been well the study and development, some errors should not result in processing accounting operations, preparation of statements of accounting units still need to be checked and amended so that the necessary data is not timely, accurate accounting of the main unit provided. This has resulted in withdrawal of all units of accounting bodies had not, do not withdraw inappropriate dilemma. Not only increased the financially fed personnel, but also so that each of the accounting staff at the idle state.

(B) the procedure complicated and efficiency is not high. The fiscal budget unit is funded under the provisions of the approved financial sector, the expenditure should be all right, and business units in accordance with state regulations to determine progress. Working procedures in accordance with the accounting center, the first amount of the approved units of money, and transferred to the small unit to open bank accounts with the section, expenditure within this limit. After spending units to bring evidence to review the accounting center reimbursement, and reimbursement of small amounts of money transferred to the unit account, and then click the cycle. Like business accounting system in the reserve fund. However, often because of the special economic activity accounting center refused to reimburse, the funds can not be put in place, work must stop. If litigation deposit, an economic dispute, the invoice can not come back in time and expenditure of such large amounts of artificial another approval hurdle. Therefore, centralized accounting of financial flows is more complicated and a lot of money stuck in the accounting center. Even with centralized treasury payment system, its functions are not necessary to pay the accounting center through the "secondary" to achieve.

(C) contrary to the "Accounting Law." In accordance with the "Accounting Law" provides that each unit should have an independent budget and accounting personnel the accounting bodies. However, centralized accounting system that required all units cancel an accountant and accounting staff positions, leaving only the reimbursement of individual members. So, by law the responsibilities of various units, rights, gone, leaving only the obligation not to help mobilize the enthusiasm of all the management units. Accounting Center is not the budget of the accounting bodies, more than accounting entity, reimbursement accounting staff is not mandatory denial of the accounting functions, which in itself is the "Accounting Law" in conflict, not to mention centralized accounting focus only on the macro-management overlooked the role of micro-management, for financial management is not comprehensive.

(D) lost Internal oversight mechanisms. Internal Accounting Supervision, the key is supervision. Centralized accounting, the abolition of the accounting responsibilities of the various budget units, units in a non-billing, not to account for the state, capital efficiency will be greatly reduced. Meanwhile, the unit's accounting personnel of the unit's economic operations and the origin of funds is very familiar with the role of supervision also the most direct and effective. Internal accounting supervision is the economic and business activities of the unit specification and perfection, to prevent accounting errors and found that the personnel practices, and improve the quality of accounting work, and truly play the role of economic policy-making staff. Withdrawal of all units of accounting personnel, lost its most powerful oversight, increasing the risk of financial resources.

(E) loss of competition in the financial markets orderly. We all know that financial markets not only reflect the market barometer of economic prosperity, but also embodies the national macro-economic management operation results. This should rely on the quality of service, credibility to win the trust of customers of financial institutions, have to be allocated by the central accounting tasks, how many little taste of the planned economy.

Improve accounting, on the community to provide reliable information, the financial sector and the budget is consistent with the requirements of units, together with the need to complete, rather than the centralized accounting thriving. If the unit has the accounting bodies and bank accounts to provide a convenience for the corruption, it is unscientific, it is not objective, this hat is heavy exposure to the accounting staff can not. Make the accounting work better, the key is to improve the legal system and abide by the law to form and check each other's supervisory system, not against the law in Taiwan.

In short, centralized accounting more harm than good.

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