会计集中核算制度是指通过成立会计集中核算机构,在核算单位资金所有权、使用权、财务自主权不变的前提下,取消行政事业单位的银行账户,由会计核算中心统一开设单一账户,统一办理资金结算、会计核算和会计监督,是融会计核算、监督、服务于一体的一种特殊的会计核算形式。基于此,本文主要对其利弊以及相应的发展对策进行了分析和研究,以供相关人士参考。 Accounting centralized accounting system refers to the central accounting system through the establishment of accounting, the accounting unit capital ownership, use rights, the same financial autonomy under the premise of the abolition of the administrative institutions of bank accounts, unified accounting center set up a single account, unified management Capital settlement, accounting and accounting supervision, accounting accounting, supervision, service in a special form of accounting. Based on this, this article mainly analyzes and studies its pros and cons and corresponding development countermeasures for reference of relevant parties.