财会集中核算制的实施，将有利于财政部门对行政事业单位加强宏观监控管理。同时，也给传统的财政监督检查工作带来了一系列新的问题。一、财会集中核算对强化财政监督职能的积极因素财会集中核算制是指省、市、县（区）财政部门成立会计核算中心，在单位资金所有权、使用权和 The implementation of the centralized accounting system will help the financial departments to strengthen the macro-control over administrative units. At the same time, it also brought a series of new problems to the traditional financial supervision and inspection work. First, the centralized accounting accounting to strengthen the financial supervision of the positive factors Accounting centralized accounting system refers to the provincial, city and county (district) the establishment of accounting departments of the financial sector in the unit ownership of funds, the right to use and