近年来,许多地方相继成立了会计核算中心,以实现对行政事业单位的会计集中核算,借此强化对单位资金的临管力度。会计核算中心在提高资金的使用效益、防范部门乱支乱用、多头开户、规范部门会计核算工作等方面,不容置疑是发挥了积极的作用,但同时也产生了一些新的问题。特别是在财经纪律的执行方 In recent years, many places have set up accounting centers one after another, in order to realize centralized accounting of administrative units, thereby strengthening the supervision of unit funds. The accounting center has played an active role in improving the efficiency of the use of funds, guarding against arbitrary and indiscriminate use of branches, long account opening and standardizing departmental accounting work. However, some new problems have arisen at the same time. Especially in the implementation of financial discipline