实行会计集中核算制度,是以满足人民银行改革和业务发展需要,支持大额支付系统建设,提高会计信息反映能力,加强会计管理,防范资金风险为目标,是会计核算方式的一次重大变革。在这一制度下,核算载体发生变化,会计收支管理、联行资金往来模式由分散型转为集中型,由此给财务管理工 The implementation of accounting centralized accounting system is a major change in the accounting method based on the objective of meeting the needs of PBC reform and business development, supporting the construction of large-amount payment systems, improving the ability of accounting information to be reflected, strengthening accounting management and guarding against capital risks. Under this system, the change of accounting vector, the management of accounting revenue and expenditure, the mode of mutual fund transfer from decentralized to centralized,