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案例简介:1995年初,中原油田改革了旧的财会体制,成立了财务结算中心和会计核算中心,取消了局属单位在银行开设的上千个账户。财务结算中心在银行开户,局内、外的各项结算业务均通过财务结算中心办理,实行一个“漏斗”进出,实现了油田资金的集中管理。理顺体制,明确职能。财务结算中心成立后,直接受勘探局领导,在业务上接受计划财务处指导。财务结算中心业务上相对独立,对全局结算业务实施管理。局属各单位不再对外办理结算,取消其在专业银行的开户,所有收付款业务均通过财务结算中心办理。根据局计划财务处批准的资金预算,对局属各生产经营单位的资金收入和资金使用进行控制,对每项
Brief introduction of the case: In early 1995, Zhongyuan Oilfield reformed its old accounting system, set up a financial settlement center and an accounting center, and canceled thousands of accounts opened by the subordinate units at the bank. Financial settlement center to open an account at a bank, the settlement of business inside and outside the office are handled through the financial settlement center, the implementation of a “funnel” in and out, realized the centralized management of oilfield funds. Straighten out the system, a clear function. After the establishment of the financial settlement center, directly under the leadership of the Exploration Bureau, in the business plan and finance department to accept guidance. Financial settlement center business is relatively independent, the global settlement business management. All units are no longer foreign settlement, cancel its account in a professional bank, all payment and payment business through the financial settlement center. According to the budget approved by the Bureau of Planning and Finance, the Bureau controls the capital income and capital usage of each production and operation unit. For each item