在新的形势下,财务管理体制经过改革后,行政事业单位开始采用会计集中核算制度,这种制度不仅能够规划单位的会计核算,而且还能够对会计信息处理的质量进行提升,增强了单位的财政监督。本文首先阐释了会计集中核算的重要作用,然后分析了当前会计集中核算中出现的财务问题,最后笔者提出了一些对策,希望能够对同行有所启发。 Under the new situation, after the reform of the financial management system, the administrative institutions began to adopt the accounting centralized accounting system, which not only can plan the accounting of the units, but also improve the quality of the accounting information processing and enhance the Financial supervision. This article first explains the important role of accounting centralized accounting, and then analyzes the financial problems that appear in the current accounting centralized accounting. Finally, the author puts forward some countermeasures, hoping to be able to inspire peers.