会计集中核算制度在从省到村各级部门中推广应用,是各级政府部门资金管理方式、收支管理方式、会计核算方式的一种变革,是会计监督职能的加强,也是会计委托代理在会计应用领域的扩展。会计集中核算制度的落脚点是加强和规范行政事业单位的会计核算。文章对此进行了探讨。 Accounting centralized accounting system in the province to the village departments at all levels to promote the application of all levels of government departments is the way of fund management, revenue and expenditure management, accounting methods of a change is to strengthen the accounting oversight functions, but also the accounting commission agent at Accounting application of the expansion. Accounting centralized accounting system is the foothold to strengthen and standardize the accounting of administrative units. The article discusses this.