CN110675233B

CN110675233B - Accounting centralized accounting approval system

Info

Publication number: CN110675233B
Application number: CN201910672144.4A
Authority: CN
Inventors: 王长晟
Original assignee: Individual
Current assignee: Individual
Priority date: 2019-07-24
Filing date: 2019-07-24
Publication date: 2023-01-17
Anticipated expiration: 2039-07-24
Also published as: CN110675233A

Abstract

The invention provides an accounting centralized accounting approval system, which has basic accounting functions, organically combines income, expenditure and budget, receivable and payable, inventory and asset management from the auditing of business unit information, and restrains the income, expenditure and budget, receivable and payable, inventory and asset management from each other, thereby realizing the functions of automatic bookkeeping, automatic generation of an account table, direct connection of bank and enterprise and the like, freeing the accountants from heavy bookkeeping work and putting energy on management. Meanwhile, through the process approval of the upper and lower levels, the financial information between units, between departments and between accounting centers is increased to be disclosed, transparent and shared; the safety of the system use is improved through the authority, the process setting and the encryption processing of user login and approval; the information management of the electronic files is realized, and the retrieval and the use of users are more convenient.

Description

Accounting centralized accounting approval system

Technical Field

The invention relates to the field of accounting approval, in particular to an accounting centralized accounting approval system.

Background

The accounting centralized accounting form is a new accounting management mode, is a new measure for strengthening financial and financial fund management, and has positive effects on strengthening fund supervision, improving the use benefit of financial funds, maintaining market economic order, suppressing illegal activities and the like. However, this form is not a specific medicine for treating all diseases, and in its initial stage, as with any newborn thing, it is bound to have its limitations and incompleteness. Meanwhile, some deep-level contradictions in the economic field are not solved, and some non-negligible financial problems or phenomena also occur after accounting is carried out in a centralized way. The accounting centralized accounting in the prior art has the following problems:

(1) The incomplete and accurate accounting data. Due to the separation of accounting and financial management, accounting center accounting is independent of units, and the specific business and expense items, the fund sources and the properties of each unit are not completely clear, especially the special expenses and the current money of the units. Meanwhile, as the quality of part of the account reporting accounting is not high, from the company brought into the accounting, most account reporting accounting is carried out by the original cashier, and the account reporting accounting is not very familiar with the accounting business, and the fund source, the property and the expenditure channel cannot be accurately filled in the account reporting process. The two major factors directly restrict the accuracy of accounting, often cause improper accounting handling, and consequently cause the distortion of accounting information.

(2) The financial management of the accounting unit is weakened. Due to the separation of accounting and financial management, the financial management of a unit is frustrated, and the financial management tends to be weakened. 1. It is not beneficial for the unit to know the financial status of the department comprehensively and timely. The report is reported to the unit once in one month and is reported about 5 days in the next month, and the number of the report is relatively concentrated and abstract. It is very unfavorable for the financial affairs of the department to know and master the financial affairs situation of this department comprehensively in time. 2. Asset management is much weaker. After accounting enters the center, no attention is paid to unit fixed asset management work, many units often only pay heavy capital management and pay light material management, fixed asset account entry is not timely, especially fixed asset account accounts and cards are not always entered, fixed asset treatment is not standard and has high randomness, treatment results are not always entered, and the fixed asset account accounts cannot be reported to the center for verification in time, so that account surfaces are hung for a long time, and account reality is inconsistent. Thereby causing the loss of the domestic assets and becoming a new corruption source. 3. Accounting archives are consulted inconveniently. Many accounting affairs often have the continuity, especially the execution of some contracts, and the unit often meets some things that need look up original document in the actual operation process, because accounting document keeps in the center is unified, the unit need write down the certificate when looking up, and some trans-annual vouchers still need to look up in central archives room, because do not know the account and handle the condition, need go to through central accounting again and look up, all this brings many troubles to unit financial affairs, has certain negative effects to unit financial management.

(3) The false account reporting phenomenon of true bill and false business items. After accounting is carried out in a centralized way, the unit is not responsible for making accounts any more, but only responsible for reporting accounts. The accounting center can only identify the truth of the bill and can not identify the truth of the economic business items in the supervision of agency accounting. Therefore, the true ticket false transaction phenomenon may exist to some extent in some billing units. Some units pay out non-compliance expenses such as lodging, meeting, printing, repairing, transportation, labor cost and the like by compliance bills, over-standard drinking and hospitalizing, excessive prize money, subsidy, public travel, capital building and the like.

(4) And violation of the outside account or the outside account assets. After the accounting is carried out in a centralized way, some units are used for keeping the benefit of small groups, keeping the welfare treatment of the opened persons in the past, and ensuring that the illegal receipts and payments have places to be checked out, while policy vacancies and management loopholes are drilled, so that the illegal violation problem becomes more hidden, and the false manipulation is more diversified. Firstly, account outsourcing and small vault phenomena are set to re-raise. Some units escape the supervision of an accounting center and work up two accounts, one account is submitted to the accounting center for accounting, and most of the accounts are qualified legal expenses; the other account is checked by the unit and mostly is not in compliance and illegal expenditure. Second, the phenomena of up and down, bright to dark, true to false occur occasionally. Some units are afraid of exposure, supervision and unconventional expenditure reporting failure, when a financial affairs is transferred to an accounting center, partial financial activities are transferred to subordinate secondary and tertiary units or community organizations such as meetings, academic conferences and associations or self-income self-supporting economic entities, and the subordinate units are used as stockpiling areas for wealth and wealth gathering and wind sheltering ports and defensive holes for violation of discipline. Thirdly, when the finance is transferred to the accounting center, the finance and fund transfer of part of units is not thorough. The expression is as follows: within budget exchange, outside budget exchange; bright, dark; paying a settlement house, not paying a storage house; trading primary budget units, trading secondary budget units, and the like. And fourthly, the extraAccount assets are gradually increased. Because the central accounting center is not used for accounting, the unit is used for accounting, and after some assets are formed, the unit only uses the assets, does not pay attention to the fact that the accounting center is used for corresponding accounting processing, and particularly, the assets formed by capital construction, debt lifting, donation and transfer form a considerable part of the assets outside the account.

(5) The phenomenon of internal containment and supervision mechanism weakening of unit finance exists. After accounting centralized accounting is carried out, the external supervision of the unit finance is strengthened, but the internal containment mechanism of the unit finance is weakened, so that the unit finance is worried about. After the unit financial affairs are submitted to be calculated by the accounting center agent, the unit cancels the accounting post and only sets one account-reporting accounting, therefore, the mechanism of the unit accounting and the cashier's is lost, the most informed persons of the unit financial affairs are reduced to one person for the account-reporting accounting by two persons for the account-reporting accounting, the account-reporting accounting actually fulfills the dual responsibilities of the account-reporting accounting during individual time, and thus, the convenience is provided for the cheating of the account-reporting accounting. Meanwhile, the internal supervision mechanism of the unit is weakened, the past unit finance has the mutual control of accounting cashier and the internal supervision of internal audit of the unit and internal audit, after the unit finance is brought into the accounting center, the control and supervision functions are weakened to different degrees, the known situation of the unit finance is reduced, although the accounting center also performs the control and supervision functions when in agency bookkeeping, because the accounting center is arranged outside the unit, only the list of the unit financial business is known, the list is unknown, and some problems are difficult to be checked.

Therefore, an accounting centralized accounting approval system with excellent performance becomes a problem to be solved urgently in the whole society.

Disclosure of Invention

In order to solve the technical problems, the technical scheme provided by the invention is as follows: an accounting centralized accounting approval system comprises

Business unit information management, namely recording the information of external and internal units and individuals who have economic business with the unit into a system, setting an approval process through the system, and reporting expenditure or income business after the approval is finished;

budget management: budget management can compile budget data for various expenses of the next year, then report and approve according to budget management modules of several kinds of accounting systems, the system sets a hierarchical control reminding function for exceeding budget or having no budget expenditure, and can set a control range for the budget compilation or set a budget quota so that a budget reference basis is sufficient;

planning and approval: setting a module for each item to be examined and approved aiming at the items to be examined and approved for commodity and service expenditure;

and (3) account-reporting management: (1) The system sets a business trip standard, and cannot fill in the business trip standard, a business trip person fills in a business trip approval form through a mobile phone APP or a computer and then transfers the business trip approval form to a unit for reimbursement accounting, and posts or directly transfers an original reimbursement document to the reimbursement accounting for pre-auditing, and the reimbursement accounting selects a budget subject and then submits the budget subject to an accounting center for auditing; if the person has a borrowing record to remind whether the accounting is carried out, if the accounting is carried out, the accounting data is extracted from the receivable and payable management module; if the account is not flushed, the normal reimbursement process is carried out.

(2) Other expenses need to be extracted from the plan approval module to approve the approved purchase plan bill and report the expense, except that fixed expenses such as water heating and the like are directly reported; if the accounts receivable records exist, reminding the accounts checking accounting whether to charge or combine the payment, and if the accounts receivable records exist, extracting charge checking data or combine the payment data from the accounts receivable records; and if the payment is not cleared or combined, the normal payment process is carried out. If the stock is purchased or the assets are purchased and collected in the warehouse, the accounting accountant firstly fills up the payment basis such as invoice, contract and the like, and the payment basis is transferred to the stock manager or the assets manager to be delivered to the accounting center for auditing after the inventory manager or the assets manager collects the items in the warehouse.

(3) And (3) account reporting information: the bank account information including payment unit information, collection unit information, payment units and collection units is extracted through the business unit information management module, the reimbursement expenditure module is provided with a function of verifying authenticity of invoices, the reimbursement accounting expenditure work is not influenced for the invoices with problems, and whether the invoices are returned to a reimburser is judged by the reimbursement accounting;

(4) The total expenditure of the account reporting management module is controlled by the subjects and the amount of money of the budget management module, so that the purpose that payment can not be carried out without budget or with over budget is achieved.

(5) The account-reporting module is divided into four payment options, namely budget expenditure, other expenditure, stock purchasing and asset purchasing, and the account-reporting accounting is classified and filled according to the economic business occurrence.

Management due to charge: the system is used for processing the account hanging receivable and payable business, belongs to the payable business occupying budget expenditure, and calls subjects and money of the budget management module to carry out budget control account hanging processing; and the account pending process is directly called by the expense part without budget, so that the number of prepayment and borrowing times and the term of the same economic business unit or individual are limited, and the periodic reminding is carried out. The transaction due controls the hanging balance, and the payment can not exceed the hanging balance.

And (3) income management: the system is used for processing income business and bank collection, and the reporting accounting is submitted to an accounting center for approval through accessories such as module-filled income items, account entry subjects, collection bases and the like;

stock management: the system is used for processing business documents transferred by the reimbursement expenditure processing module for receiving and warehousing, and a material manager or general affair is allocated or accepted through the module, and comprises the following processing contents:

(1) Performing auxiliary accounting management on the inventory which still keeps the physical form after being allocated;

(2) The transfer or the receipt is filled in the module through general affair or material accounting, general affair or material managers need to transfer the transfer or the receipt to the account-reporting accounting, the account-reporting accounting selects the account-entering cost accounting subjects, and then the account-reporting accounting subjects submit to an accounting center for auditing;

(3) The allocation or pickup quantity is controlled by the stock quantity of the stock, and negative numbers cannot appear;

(4) Detailed tables and contents are required for inventory change, inventory detail, inventory checking, auxiliary inventory change, auxiliary inventory detail and auxiliary inventory checking, inventory data are consistent with system account data and real objects, and auxiliary inventory is consistent with the real objects;

asset management: (1) The system is used for processing business documents transferred by the account-reporting expenditure module, performing point-receiving and warehousing processing, and performing works such as receiving, recovering, leasing, disposing, scrapping and the like by an asset manager;

(2) And (5) fixed asset and property management.

(3) The need of belonging to fixed assets is matched with the check of the asset account, and the fixed assets are not met, or all objects outside the account are subjected to property registration according to property management.

(4) The property change table, the property details and the property inventory data are consistent with the system property account data and the real objects;

and (3) accounting processing: the module has the main functions of being used when the voucher after automatic accounting needs to be adjusted, and mainly used for adjusting and processing the current subjects and cost. The reconciliation examination and approval sheet needs to be filled in through the accounting reporting accounting, and after the reconciliation accessories are added, the flow is approved, and finally the reconciliation item is reached.

Account table management: according to the system, detailed accounts, reports and bank journal are automatically generated according to the system accounting voucher, inquiry or calling is carried out according to the authority, and a budget execution analysis table, an inventory change table, an inventory checking table, an asset change table and an asset checking table can be automatically generated;

contract management: the system is used for carrying out process approval on various contracts in advance, electronically filing the signed contracts after approval, calling in the account reporting management and setting the authority;

and (3) end management: carrying out carry-over on the data of the module which is ready to be received and processed after the end of the year;

salary management: the system decomposes the salary expense according to the salary applied and actual number and automatically keeps accounts;

attendance management: the attendance machine is connected with a unit attendance machine in a hanging mode to generate a required report;

and (4) work handover: the method comprises the steps of performing an electronic handover process, and reserving an electronic file for reference;

and E, online bank approval or bank-enterprise direct connection: the bank enterprise is directly connected with the opening end of a third party, approval is set on the process, and direct delivery of bank payment is realized after approval is passed;

file management: the file management comprises electronic file and paper file, and has a retrieval process, a log and a set authority, and a retrieval person can retrieve the process through a computer or a mobile phone app;

basic data: for maintenance of primary data, organizational structures, employee information, department information, asset information, inventory information;

and (3) system management: and (4) carrying out information retention on the part participating in the system, and setting corresponding authority. The method comprises the steps of safe login measures such as password, fingerprint, ukey, face brushing and the like.

Further, the system approval information comprises that the unit part needs a business license, a legal certificate, a bank account opening license, a legal identity card, a personal or unit credit report and a performance certificate.

Further, the individuals include identification cards, bank account opening information and individual credit report.

Furthermore, the contents of the plan examination and approval comprise business trip examination and approval, training examination and approval, examination and approval of purchased low-value consumable articles, examination and approval of the reception fee and the conference fee are carried out firstly, and then actual business is handled.

Further, the account-reporting expenditure module needs to set account-reporting requirements, display budget arrangement according to the filled-in expenditure content, control the payment amount, and perform flow control on the payment amount, including three flows, such as: the amount of money in the interval and the process approver are adjusted by a system administrator according to the needs of a unit, wherein the amount of money is less than 1 ten thousand yuan, 1-5 ten thousand yuan and more than 5 ten thousand yuan.

All the approval systems have a mode of reminding business instruction handling, including mobile phone apps.

All the filling modules are provided with an anti-auditing function, and are used for performing anti-auditing on approved services, wherein anti-auditing log records exist, and modified contents are recorded in detail.

Compared with the prior art, the invention has the advantages that: the accounting centralized accounting approval system effectively solves the problems in the prior art, and has the advantages of strong practicability, excellent performance and the like; by adopting the technical scheme of the invention, the accounting center, each superior department, the main leader and each basic unit are effectively linked together, and the management of business unit information, budget management, plan management, account reporting management, receivable and payable management (including borrowing), income management, inventory management, asset management, account table management, file management, online bank payment or bank-enterprise direct connection and the like are integrated; and establishing a sound and reasonable financial expense approval supervisory program and a flow system with equal authority and responsibility, and establishing a standard approval flow and a standard authority list. By implementing a supervision mode of double approval of personnel and unit levels of an accounting center, the publicity and transparency of financial management are enhanced, various financial risks are effectively avoided, a scientific, efficient, cheap and practical accounting centralized accounting new mode is constructed, and the overall financial management and decision-making treatment level of a public institution is improved; simplifies the accounting process and is suitable for popularization and use in society.

Detailed Description

The invention provides a system for accounting and approval in accounting set in concrete implementation, which comprises

User login: the user logs in the system by logging in a registered account number, a password or Ukey and fingerprint.

And (3) managing the information of the service units: recording the information of external and internal units and individuals who have economic business with the unit into a system, setting an approval process through the system, and reporting expenditure or income business after the approval is finished; the method is used for auditing business units and individuals without credit and performance from the source, so that financial risks are prevented.

Budget management: budget management can compile budget data for each expense of the next year, and then carry out reporting approval according to budget management modules of several accounting systems, the system sets a hierarchical control reminding function for exceeding budget or having no budget expenditure, and can set a control range for budget compilation or set budget quota to ensure that budget reference basis is sufficient;

plan approval: setting a module of each item to be approved according to the items to be approved to be generated for commodity and service expenses;

and (3) account reporting management: (1) The system sets a business trip standard, and cannot fill in the business trip standard, a business trip person fills in a business trip approval form through a mobile phone APP or a computer and then transfers the business trip approval form to a unit for reimbursement accounting, and posts or directly transfers an original reimbursement document to the reimbursement accounting for pre-auditing, and the reimbursement accounting selects a budget subject and then submits the budget subject to an accounting center for auditing; if the person has a borrowing record to remind whether the account-checking accounting is carried out, if the account is carried out, the account-checking data is extracted from the receivable and payable management module; and if the account is not flushed, the normal reimbursement process is carried out.

(2) Other expenses need to be paid out by extracting the purchase plan documents which pass the examination and approval from the plan examination and approval module firstly except that fixed expenses such as water heating and the like are directly paid out; if the accounts receivable records exist, reminding the accounts checking accounting whether to charge or combine the payment, and if the accounts receivable records exist, extracting charge checking data or combine the payment data from the accounts receivable records; and if the payment is not cleared or combined, the normal payment process is carried out. If the stock is purchased or the asset is purchased and the warehouse is checked, the accounting accountant firstly fills up payment bases such as invoices, contracts and the like, the payment bases are transferred to a stock manager or an asset manager to be checked and warehoused and then transferred to an accounting accountant for pre-auditing, and the accounting accountant for pre-auditing is transferred to an accounting center for auditing after passing through the accounting accountant for pre-auditing.

(3) And (3) account reporting information: the bank account information including payment unit information, collection unit information, payment units and collection units is extracted through the business unit information management module, the accounting payment module is provided with a function of verifying the authenticity of the invoice, the accounting payment module does not influence the accounting payment work of accounting accountants for problematic invoices, and the accounting accountants judge whether to return to an account filler or not;

(5) The accounting module is divided into four payment options, namely budget expenditure, other expenditure, stock purchasing and asset purchasing, and accounting is classified and filled according to the occurrence of economic business.

Management due to charge: the module mainly processes the account-hanging payment business, namely the account-hanging non-payment business processed by the account-reporting management module or the receivable and non-receivable business processed by the income management module is processed in the module. Wherein:

the system is used for processing the account hanging receivable and payable business, belongs to the payable business occupying budget expenditure, and calls subjects and money of the budget management module to carry out budget control account hanging processing; and (3) calling accounts of the income management module to perform account hanging processing for the receivable business belonging to the income class, and directly calling account hanging processing for the current accounting account for the expense part without budget to limit the number of prepayments and borrowings and the time limit of the same economic business unit or individual and periodically remind the user. The transaction due controls the hanging balance, and the payment can not exceed the hanging balance.

And (3) income management: the system is used for processing income business and bank collection, and the reporting accounting submits attachments such as income items, account entry subjects, collection bases and the like to an accounting center for approval through a module and carries out system accounting processing;

(2) The transfer or the receipt is filled in by the module through general affair or material accounting, a general affair or material manager transmits a transfer sheet or a receipt to the accounting, the accounting selects an accounting subject of the posting cost, and then the accounting subject is submitted to an accounting center for auditing;

(3) The allocation or receiving quantity is controlled by the stock quantity of the stock, and negative numbers cannot appear;

asset management: the system is used for processing business documents transferred by the account-reporting expenditure module, performing point-receiving and warehousing processing, and performing works such as receiving, recovering, leasing, disposing, scrapping and the like by an asset manager;

(1) And performing auxiliary accounting management on the assets which still keep the physical form after being received. Such as: although computers, printers, and the like are already in use, they are still recyclable and need to be subjected to auxiliary accounting management.

(2) The requisition is filled in the module through general affairs, the general affairs transfer the requisition bill to the account-reporting accounting, the account-reporting accounting selects the account subject of the account-entering cost, and then the account subject is submitted to an accounting center for auditing.

(3) The module controls the amount of the lead by the inventory amount of the assets, and negative numbers cannot appear.

(4) The module has detailed tables and contents for inventory change, inventory detail, inventory checking, auxiliary inventory change, auxiliary inventory detail and auxiliary inventory checking, and is consistent with system account data. The account inventory and the auxiliary accounting inventory are consistent with the real objects.

(2) And (5) dividing fixed assets and properties into two pieces for management.

(4) The property change table, the property details and the property inventory data are consistent with the system property account data and the physical objects;

and (3) accounting processing: the module has the main functions of being used when the voucher after automatic bookkeeping needs to be adjusted, and mainly used for adjusting and processing current subjects and cost. The reconciliation examination and approval sheet needs to be filled in through the accounting reporting accounting, and after the reconciliation accessories are added, the flow is approved, and finally the reconciliation item is reached.

Account table management: the detailed account, the report form and the bank journal are automatically generated according to the bookkeeping voucher of the system, and are inquired or called according to the authority, so that a budget execution analysis table, an inventory change table, an inventory checking table, an asset change table and an asset checking table can be automatically generated;

contract management: the system is used for carrying out process approval on various contracts in advance, electronically filing the signed contracts after approval, calling in the reimbursement management and setting the authority after approval;

attendance management: the system is connected with a unit attendance machine in a hanging mode to generate a required report;

and (4) work handover: reserving the electronic file for reference; all personnel work through the system for hand-over, hand-over and supervision. This module also has functionality to allow for the addition of accessories.

And E, online bank approval or bank-enterprise direct connection: directly connecting the bank and the enterprise with the opening end of a third party, setting examination and approval on the process, and realizing direct delivery of bank payment after the examination and approval are passed; the system is provided with a reserved artificial online bank approval payment function, is also a streamlined approval, and is used for approving and paying the repeated funds in the bank online bank. And bank payment is directly submitted after approval, so that the labor intensity of workers is reduced, and the working efficiency is improved.

and (3) system management: information of a part participating in the system is saved, and corresponding authority is set; the reserved content comprises identity information, unit information, department information, agreements and commitments. The system management comprises operator management, operation logs, data backup and recovery, authority management and process management. The method comprises the steps of safe login of passwords, fingerprints, ukey, face brushing and the like.

As a further elaboration of the invention, the system approval information includes a unit part requirement business license, a corporate certificate, a bank account opening license, a corporate identity card, a personal or unit credit report and a performance certificate.

As a further elaboration of the invention, the person comprises an identification card, bank account opening information and a personal credit report.

As a further elaboration of the invention, the contents of the plan examination and approval comprise business trip examination and approval, training examination and approval, examination and approval of purchased low-value consumable articles, examination and approval of the reception fee and the conference fee are carried out firstly, and then the actual business is handled.

As a further elaboration of the present invention, the reimbursement expenditure module needs to set reimbursement requirements, display budget arrangement according to the expenditure content of the reimbursement, control the amount of payment by using the budget number, and perform flow control on the amount of payment, such as: the amount of money in the interval and the process approver are adjusted by a system administrator according to the needs of a unit, wherein the amount of money is less than 1 ten thousand yuan, 1-5 ten thousand yuan and more than 5 ten thousand yuan.

As a further elaboration of the invention, the reimbursement expenditure module articulates borrowing reimbursement, unpaid account, receivable and not accepted, stock warehousing, asset warehousing and reimbursement expenditure to form a closed system for timely warehousing of assets and stocks and timely clearing of debt and debt.

The invention comprises a general framework, the existing traffic industry popularizes an accounting centralized accounting mode, the original mode is that each unit has a financial department, the accounting, the cashier and the material accounting are set, after the accounting centralized accounting mode is carried out, the accounting post of the financial department is cancelled, the accounting post of the account reporting is set, the original accountant enters an accounting supervision center to rearrange the post, and the centralized management is carried out. By determining the accountant main body responsibility and the supervision responsibility of the examination and approval personnel, optimizing the position setting of the accounting center, establishing a sound and reasonable financial expense examination and approval supervision program and process system with equal authority and responsibility, and formulating a standard examination and approval process and authority list. By implementing a supervision mode of double approval of personnel and unit levels of an accounting center, the publicity and transparency of financial management are enhanced, various financial risks are effectively avoided, a scientific, efficient, cheap and practical accounting centralized accounting new mode is constructed, and the overall financial management and decision-making governing level of a public institution is improved.

The invention and its embodiments have been described above, without this being limitative. In summary, those skilled in the art should be able to conceive of the present invention without creative design of the similar structural modes and embodiments without departing from the spirit of the present invention, and all such modifications should fall within the protection scope of the present invention.

Claims

1. The utility model provides an accounting is accounting approval system in concentrated which characterized in that: comprises that

budget management: the budget management can compile budget data for each expense of the next year, and then carry out reporting approval according to budget management modules of several accounting systems, the system sets a hierarchical control reminding function for exceeding budget or having no budget expenditure, sets a control range for budget compilation, or sets budget quota to ensure that the budget reference basis is sufficient;

and (3) account-reporting management: (1) The business trip expense reimbursement, namely extracting the business trip examination and approval table which passes the examination and approval from the plan examination and approval module to fill in the business trip expense reimbursement, setting a business trip standard by the system, and not filling in the standard, transferring the business trip expense reimbursement table to the accounting of the unit after the business trip person fills in the business trip expense reimbursement table through a mobile phone APP or a computer, and posting the original document of the expense reimbursement to the accounting for pre-examination and approval;

(2) Other expenses need to be paid out by extracting the purchase plan documents which pass the examination and approval from the plan examination and approval module firstly except that the fixed cost of the water heating is directly filled out; if the accounts receivable records exist, reminding the accounts checking accounting whether to charge or combine the payment, and if the accounts receivable records exist, extracting charge checking data or combine the payment data from the accounts receivable records; if the payment is not flushed or combined, a normal payment process is carried out;

(3) Account reporting information: the bank account information including payment unit information, collection unit information, payment units and collection units is extracted through the business unit information management module, the reimbursement payment module is provided with a function of verifying the authenticity of the invoices, the reimbursement payment module does not influence reimbursement and filling expenditure work on the invoices with problems, and whether the invoices return to a reimburser or not is judged through reimbursement;

(4) The total expenditure of the account-posting management module is controlled by subjects and money of the budget management module, so that the purpose that payment cannot be carried out without budget or with over budget is achieved;

(5) The accounting module is divided into four payment options, namely budget expenditure, other expenditure, stock purchasing and asset purchasing, and the accounting is classified and filled according to the occurrence of economic business;

management due to charge: the system is used for processing the accounts payable service of the hanging account, belonging to the accounts payable service occupying budget expenditure, and calling subjects and money of the budget management module to perform budget control hanging account processing; the account pending service belonging to income category calls the subject of the income management module to carry out account pending treatment, the part belonging to budget-free expenditure directly calls the account pending treatment of the current accounting subject, the number of prepayment and borrowing times and the period of the same economic service unit or individual are limited, the due service is regularly reminded, the balance of the account pending is controlled, and the payment can not exceed the balance of the account pending;

and (3) income management: the system is used for processing income business and processing bank collection, and the accounting reporting accounting reports income items, account entry subjects and collection according to the module and submits the items to an accounting center for approval;

(1) The stock which still keeps the physical form after the transfer is subjected to auxiliary accounting management;

asset management: (1) The system is used for processing the business document transferred by the account-reporting expenditure module to perform point-receiving and warehousing processing, and an asset manager performs the tasks of receiving, recovering, leasing, disposing and scrapping;

(2) Dividing fixed assets and properties into two pieces for management;

(3) The fixed assets are matched with the asset account check, the fixed asset condition is not met, or all objects outside the account are subjected to property registration according to property management;

and (3) accounting processing: the module has the main functions of being used when the certificate after automatic accounting needs to be adjusted, and mainly used for adjusting and accounting the current subjects and the cost; the reconciliation examination and approval sheet is filled through the accounting reporting accounting, and after the reconciliation attachment is added, the flow is approved to finally achieve the reconciliation;

and (3) end-of-term management: carrying out carry-over on the data of the module which is ready to be received and processed after the end of the year;

salary management: the system decomposes the payroll expense according to the payroll actual number and automatically accounts;

and (4) work handover: the electronic process is handed over, and the electronic file is reserved and is convenient to look up;

and E, online bank approval or bank-enterprise direct connection: directly connecting the bank and the enterprise to a port needing to be opened with a third party, setting examination and approval on the process, and realizing direct delivery of bank payment after the examination and approval are passed;

file management: the file management comprises electronic file and paper file, and has the processes of examination and approval, log and permission setting;

and (3) system management: and (4) information of a part participating in the system is saved, and corresponding authorities are set, including measures of password, fingerprint, ukey and face brushing security login.

2. The accounting approval system of claim 1, wherein: the system approval information comprises a unit part needing a business license, a legal person certificate, a bank account opening license, a legal person identification card, a personal or unit credit investigation report and a performance certificate.

3. The accounting approval system of claim 2, wherein: the individuals comprise identity cards, bank account opening information and individual credit report.

4. The accounting approval system of claim 3, wherein: the contents of the plan examination and approval comprise business trip examination and approval, training examination and approval, examination and approval of purchased low-value consumable articles, examination and approval of the reception fee and the conference fee are carried out firstly, and then actual business is handled.

5. The accounting approval system of claim 4, wherein: the account-reporting expenditure module needs to set account-reporting requirements, displays budget arrangement according to the expenditure content of the filling, controls the payment amount by using the budget number, and performs flow control on the payment amount.

6. The accounting approval system of claim 5, wherein: and (4) hooking the borrowing account, the outstanding payment due, the inventory warehousing and the account reporting expense to form a closed system for timely warehousing of the assets and the inventory and timely cleaning of the debt and the debt.