当前,随着会计管理体制改革的不断深入,财务管理形式也日趋复杂化、多样化,资金运动的时间、空间急剧缩小,资本流动变得更加频繁。财务集中核算制度作为会计发展过程中产生的融会计服务和监督为一体的新型财务管理模式,对推动党风廉政建设、改善经济环境和从源头上预防和遏制腐败具有十分重要的现实意义。但是,我们也应该清醒地认识到,现行的财务集中管理制度还存在一定的问题,要充分认识并逐一解决具体操作过程中遇到的困难和问题,才能使我们的财务管理体制改革成功地进行。下面本人就结合自己的工作经验,对目前财务集中核算制度的有关问题进行探讨,供同行参考。 At present, with the continuous deepening of the reform of the accounting management system, the forms of financial management have also become increasingly complicated and diversified. The time and space for capital movement have drastically narrowed and capital flows have become more frequent. As a new type of financial management mode integrating accounting services and supervision, the financial centralized accounting system plays an important and practical role in promoting the improvement of party conduct and building a clean government, improving the economic environment and preventing and curbing corruption from the source. However, we should also be soberly aware that there are still some problems in the current system of centralized financial management. To fully understand and solve the difficulties and problems encountered in the specific operations one by one, can we successfully reform our financial management system . Below, I will combine their own work experience, the current financial focus on the accounting system to discuss the issues for peer reference.