长时间以来,在我国行政事业单位普遍实行的分散理财模式凸显着许多问题,与无法适应市场经济的发展和财政体制改革的需求。为了与我国的财政体制相适应,就应当使会计基础工作得到规范、对会计的监管得到加强,以实现资金使用率提高和节约行政资金的目的。因此,在行政事业单位中会计集中核算的推行十分必要。 For a long time, the pattern of decentralized financial management that is widely practiced in administrative units in our country has highlighted many problems that can not be accommodated by the development of the market economy and the reform of the financial system. In order to be compatible with our fiscal system, we should standardize the basic accounting work and strengthen the supervision of accounting so as to achieve the purpose of raising the utilization rate of funds and saving administrative funds. Therefore, the implementation of central accounting in administrative units is very necessary.