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会计集中核算的建立,是海关系统整合同质化保障业务、提升专业化管理水平、强化财务风险管控、实现人力资源精简效的需要。S海关作为首批直属海关保障型试点单位,在会计集中核算项目的试点方面做了许多有益的尝试和探索。试运行中,会计集中核算在促进队伍的专业化建设、规范会计基础工作、减轻基层单位工作压力、保障财政资金安全、防范违法违规行为等方面发挥了积极作用,同时也存在一定的弊端。该文主要就S海关会计集中核算的主要做法及利弊提出了个人的看法,并提出具体的对策和建议。
The establishment of accounting centralized accounting is the need for the customs system to integrate homogeneity to guarantee business, enhance professional management level, strengthen financial risk management and control and realize the streamlining of human resources. S Customs, as the first batch of pilot units directly under Customs protection, has done many beneficial attempts and exploration in the pilot project of accounting centralized accounting. During the trial operation, accounting centralized accounting played an active role in promoting the specialization of the team, standardizing the basic work of accounting, reducing the work pressure of grassroots units, ensuring the safety of financial funds and preventing violations of laws and regulations. At the same time, it also had certain disadvantages. This paper mainly put forward personal views on the main practices and advantages and disadvantages of S centralized accounting accounting, and put forward specific countermeasures and suggestions.