Should all accounting positions be centralized in the finance department?

It's an incomprehensible question.

The accounting position is, of course, created by the finance department.

Accounting positions should not be created in other departments.

If the accounting position is not in the finance department, it should also be in the position of the head of the finance department.

For example, some companies have set up a special equipment management department, in order to avoid duplication of work, this fixed asset management accounting can be worked in the equipment management department.

For another example, the sales department has the work of sales payment settlement, which can also be combined with the accounts receivable accounting set up by the accounting department and work in the sales department.

And so on.

The finance department has positions such as accounting, cashier, and auditing.

The internal containment system of accounting institutions is also known as the separation of accounting responsibilities in the world, which is essentially the traditional system of "separate management of money and accounts" in China. The internal control system refers to the work system in which the receipt, payment, settlement, and registration of funds or finances must be handled by two or more people in a division of labor to restrain each other.

Accounting positions can be one person, one person, or more than one person. Generally speaking, most small enterprises have "one person and one post" and "one person with multiple posts", while large and medium-sized enterprises have "one post and many people".

There is no clear regulation on whether to concentrate in the financial department, and it is best to be in the same department in order to do things conveniently and quickly in the future.

The centralized management of the financial department should mainly do the following work:1) Formulate and organize the implementation of the enterprise inventory management system in a unified manner;

2) Comprehensively balance the quota of various inventory funds, and allocate the relevant functional departments to implement it centrally;

3) Coordinate and dispatch the use of various funds, balance financial revenue and expenditure, and timely supply and match the funds required for production and operation;

4) Unified handling of external settlement, cash cashier and bank loan business;

5) Unify the accounting, inspection, analysis and assessment of the working capital of the organization and the organization of the company.

Financial management mainly includes the basic theory of financial management and financing, investment, operation, cost, income and distribution management, which involves budget and planning, decision-making and control, financial analysis and other links.

The main contents of financial management are:

1. Financing management.

2. Investment management.

3. Working capital management.

4. Profit distribution management.

Financial management refers to the use of management knowledge, skills, and methods to manage the raising, use, and distribution of corporate funds. It is mainly managed in advance and in the matter, focusing on "reason".

Accounting refers to the work of continuously reflecting, supervising and participating in decision-making of business activities in the form of funds. It is mainly in post-accounting, focusing on "calculation".

The complete financial management system includes the accounting organization, so it includes the responsibilities of the accounting position.

The content of the financial system includes the rules and regulations for all financial revenue and expenditure activities of enterprises, organs, institutions and other economic organizations. For example, the provisions on the payment and allocation of state funds, enterprise financing, distribution of financial results, determination and adjustment of total wages, scope of costs and expenditures, depreciation system of fixed assets, expenditure standards for related expenses, and the formation and use of special funds.

Budget management: budgeting, review, budget preparation, capital budgeting, budget implementation supervision and control.

Accounting: voucher management, bookkeeping, cost accounting, audit supervision, accounting system.

Financial management: monetary fund management, accounts receivable management, inventory management, fixed asset management, cost management.

Investment and Financing Management:

Investment benefit analysis, investment decision-making management, post-investment management, financing management.

Audit and supervision: budget audit, investment audit, financial audit, economic responsibility audit, outgoing audit.

The professional ethics of accounting practitioners refers to the professional code of conduct and norms that should be followed in the revision of the accounting profession, which reflect the characteristics of the accounting profession and adjust the various economic relations of the accounting profession.

The main contents include dedication, honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, adherence to standards, improvement of skills, participation in management, and strengthening of services. Accounting practitioners are required to abide by, constantly enrich and carry forward in practice.

The above information refers to the encyclopedia - financial system.

The establishment of accounting institutions in accordance with the management requirements and management organization form of enterprises and the allocation of relevant accounting personnel are the prerequisites for enterprises to carry out accounting work, and the establishment of accounting institutions must not only meet the requirements of the "Accounting Law" but also adapt to the management requirements and management organization forms of enterprises.

1. As far as small and medium-sized enterprises are concerned, in principle, the setting up of accounting institutions and staffing should be simplified, because the scale of small and medium-sized enterprises, financial resources and manpower are very limited, some units should be allowed not to set up accounting institutions, and their accounting work is carried out by social intermediary agencies. That is, only at the enterprise level, the establishment of accounting institutions, and allow one person to have more than one post, the specific way to set up accounting institutions, according to the size of each unit, business characteristics and management organization form to decide.

2. Micro enterprise employees 1-5 people such enterprises operate in a small scale and have little business volume, and it is unlikely that there will be large credit transactions, the task of accounting is only to record turnover control expenses, calculate profits and losses and tax income, therefore, accounting institutions and accounting personnel can not be set up, and directly entrust the intermediary agencies engaged in accounting bookkeeping business that have been approved to do bookkeeping, and the number of small business employees 6-50 people is small, the transaction is simple and the transaction type is limited, and loan financing may be carried out. There is a certain number of credit transactions, and the accounting system needs to provide financial reports to lenders and provide simple information needed for management.

3, generally only need simple data, do not have to conduct in-depth analysis of the data, in terms of enterprise organizational structure, management personnel are less, engaged in accounting work will not be too many, can not set up a separate accounting agency, but to set up accounting personnel in the relevant institutions such as some enterprises will be placed in the general affairs department, some in the office, etc., and to designate accounting supervisors, can not set up full-time financial management personnel, financial management functions by accounting personnel, accounting can only use centralized accounting, that is, it is handled by the accounting institution in a unified manner, and it is generally appropriate for 2-4 people to be less accountant.

4, the sub-ledger accounting post is responsible for the registration of the sub-ledger, declaration, payment of taxes, wage accounting, etc., if the scale of the small enterprise, the business volume is close to the micro enterprise, can adopt the practice of micro enterprises, or the four positions are adjusted and merged, that is, the accounting supervisor and the general ledger statement post into one, the sub-ledger accounting and the audit post into one, In the setting of accounting positions, it is necessary to pay attention to the separation of incompatible duties, and any work involving the receipt and payment, settlement and registration of enterprise funds and property. It must be handled by two or more people in the division of labor, such as cashiers are not allowed to concurrently serve as auditing, accounting file custody and registration of income, expenditure, expenses, creditor's rights and debts, that is, follow the system of division of money, accounts and goods.

Setup of Accounting Jobs:

1.Accounting positions should be set up according to the needs of accounting business, and should be suitable for the scale, characteristics and management requirements of the business activities of the unit.

2.The setting of accounting positions should meet the requirements of the internal control system.

3.It is necessary to carry out rotational work positions in a planned manner for accounting personnel, so as to help accounting personnel be fully familiar with the business and continuously improve their professional quality.

4.It is necessary to establish a post responsibility system.

Summary. Hello, glad to answer for you. From the original vouchers, accounting vouchers, ledgers and general ledgers, balance sheets, income statements, cash flow statements and a series of accounting processing work.

Financial management.

Analysis of enterprise assets and liabilities, analysis of enterprise stability and risk, analysis of enterprise capital flow, analysis of enterprise costs and expenses, analysis of enterprise investment management, management of enterprise production and operating funds, mergers and acquisitions between enterprises and other financial work.

Tax-related will be ten work.

Tax-related accounting and accounting treatment of enterprises, risk assessment and sales of tax-related projects, tax risk analysis of enterprises, tax reporting work, and handling of tax-related administrative and judicial affairs of enterprises.

Corporate audit work.

External corporate financial audit, internal financial audit.

The characteristics of the general ledger accounting position are generally as follows:

Hello, glad to answer for you. From the original vouchers, accounting vouchers, ledgers and general ledgers, balance sheets, income statements, cash flow statements and a series of accounting processing work. Financial management: analysis of enterprise assets and liabilities, analysis of enterprise stability and risk, analysis of enterprise capital flow, analysis of enterprise costs and expenses, analysis of enterprise investment management, management of enterprise production and operating funds, mergers and acquisitions between enterprises, etc.

Tax-related will be ten work. Tax-related accounting and accounting treatment of enterprises, risk assessment and sales of tax-related projects, tax risk analysis of enterprises, tax reporting work, and handling of tax-related administrative and judicial affairs of enterprises. Enterprise audit work: external enterprise financial audit, enterprise internal financial audit.

I hope you find the above helpful and have a great life with your family!