会计集中核算制度已逐渐被政府和社会所认同并不断被推广实施。对于会计集中核算制度本身的优劣,多年来许多专家学者和会计实务工作着已经做了许多评述。基于这些事实,本文尝试从纳入集中核算单位的角度出发,探讨作为被纳入集中核算一方,如何看待并适应集中核算制度,提高财务管理水平。 Accounting centralized accounting system has gradually been recognized by the government and society and continue to be promoted. For the merits of accounting centralized accounting system itself, many experts and scholars have done many reviews on accounting practices. Based on these facts, this article tries to explore how to consider and adapt to centralized accounting system and improve the level of financial management from the perspective of incorporating centralized accounting units.