会计集中核算中心的建立和发展,是建立社会主义公共财政体制的迫切需要,是对传统财政支出管理体制的重大的改革,它不仅调整和优化了财政支出的结构,不断地提高了财政资金的使用效益,更好满足社会公共需要,而且从源头和制度上遏制了腐败行为的滋长,有利于提高会计信息的真实性、准确性和及时性。 The establishment and development of accounting centralized accounting center is an urgent need to establish a socialist public financial system and a major reform of the traditional fiscal expenditure management system. It not only adjusts and optimizes the structure of fiscal expenditure, but also continuously improves the financial capital Use benefits to better meet the needs of society and public, but also from the source and the system to curb the growth of corruption, help to improve the authenticity of accounting information, accuracy and timeliness.