1Administrative authority to implement centralized accounting problems and countermeasuresState administrative agency have been implemented since 2003, the centralized accounting system to standardize the method of financial accounting, financial funds to strengthen management, improve the effective use of finances, maintaining the order of the market economy, curbing corruption generated from the source has a positive effect. From the audit found problems in recent years, some deep-seated problems yet to be solved gradually expand the potential hidden problems, increase the degree of difficulty to the smooth conduct of the audit work. First, the use of false invoices to cash set of off-the-books. Implementation of the centralized accounting, some units in order to the interests of the sector and the payment of employee benefits, the use of the loopholes in the management of certain departments, issued from the tax authorities on behalf of the business entertainment, accommodation, conference fees and buy 2tea, gifts, office supplies, etc. false business expenses invoice taking a large number of off-the-books cash set reimbursement, or payment of various allowances and subsidies outside the national policy for a small number of people. II belongs to the two units and subordinate departments idle funds, false spending cash in large amounts of cash. Reside outside the reimbursement unit due to the accounting center accounting staff, who is also the task of accounting for dozens of units of various departments. business situation is not clear, revenue, expenses and workflow more unfamiliar and accounting staff just invoice is not the tax authorities to open the green light all the way, as long as the tax authorities are open as compliance pipe you who appropriation tube you what purposes do not interfere, and the location of the subordinate departments of the financial pro-unification unified management office is only responsible for the accounting and bookkeeping services, As for how to use the funds, whether legal compliance are disregarded, which to those funding departments with multiplicative the machine from recent years, the audit 3found similar problems, and some departments will be appropriated for the models following later sent direct withdrawals from the local rural credit cooperatives, and then to the state tax department to open several invoices do account, some money and imported from the subordinate departments superiors the savings passbook households specified in a “small treasuries” de facto, use or distribution of employee benefits for a small number of people, the countrys financial capital boondoggle. , Guan Li on behalf of various checks payable to cash in special funds in the form of cash. Currently, a strange phenomenon in many places, the country every year in poverty alleviation and support for more funds more dial, but poverty alleviation Rebate effect is not ideal, with little success after the special treasury bonds, work-relief funds, financial poverty alleviation funds to the implementation units, and some simply did not go the implementation of a new project plan, but in the original old project repair patch to fill, to be superior authorities to check acceptance long ago completed his inspection teams to the base of similar projects on the fly and some, 4then exaggeration reporting achievements to senior entertainment for high-end consumer, the final project by acceptance. these sectors this money on behalf of the project expenses were kind issued invoice, collar single paragraph to reimbursement cash in ill-gotten gains. Study tours on behalf of the line tourism real squandered the fortune of the country. Many organs and units for employee benefits, in addition to the wage can not otherwise to employees sent money to the hair thing. Study tours on behalf of organizations of workers out to monuments of the city to the so-called study tours ranging from three cities, more than the four or five cities, some units even outside the entrance fee invoices to be reimbursed with meals or, worse, will the cost of family members to accompany the play also be in the unit for reimbursement. , Accounting center and the financial management of touch, the lack of effective supervision system the current accounting center, financial, and material part of the financial sector, the reimbursement unit financial management, run outside in the accounting center, the unit of the financial managing weakening the First unit 5leadership is not conducive to the use of funds to grasp, Accounting Center is not responsible for the preparation of the monthly statements of the various departments, can provide only a simple capital income, expenditures, balances data and more abstract and non-specific, is not easy to distinguish between the breakdown of payments purposes, the second unit of fixed asset management and accounting center divorced from many units, the purchase of new cars,