行政事业单位会计核算工作是行政事业单位对财务进行管理和支配的重要工作,只有在确保会计监督和会计处理独立的基础上进行,才能让科学、真实的财务信息为行政事业单位的工作保驾护航。但由于不少行政事业单位层级和规模庞大,或者财务人员缺乏应有的独立性,往往无法真实体现单位整体情况,所以不少地方对实行会计结算中心模式进行有益的探索。通过多年实践,这一模式发挥了应有的作用,当然也面临不少成长中的烦恼和不足。本文就此对行政事业单位会计结算中心工作进行探讨。 The accounting work of administrative units is an important work of administration and control of financial affairs by administrative units. Only by ensuring the independence of accounting supervision and accounting can scientific and real financial information be escorted by the administrative institutions . However, due to the large number of administrative units and their large scale, or the lack of due independence of financial officers, they often can not truly reflect the overall situation of the units. Therefore, many localities have made useful explorations into the implementation of the accounting settlement center model. Through years of practice, this model has played its due role, of course, facing many growing troubles and deficiencies. This article discusses the work of the accounting unit of administrative institutions.