会计集中核算是国库支付改革的必然趋势,是会计委派制的一种形式,能有效的集中人力、物力和财力,加强资金的监管,提高资金效率,防止腐败和“小金库”现象,为财政体制改革打下良好基础。但在执行过程中,也存在着一些问题,应不断改革完善,使会计集中核算和国库集中收付相结合,更好的为构建和谐社会服务。 Centralized accounting accounting is the inevitable trend of treasury payment reform. It is a form of accounting appointments that can effectively concentrate manpower, material and financial resources, strengthen the supervision of funds, improve capital efficiency, prevent corruption and “small treasuries” Lay a good foundation for the reform of the financial system. However, during the implementation process, there are still some problems that should be constantly improved and perfected so that the centralized accounting of accounts can be combined with centralized treasury collection and payment to better serve the construction of a harmonious society.