财务集中核算能够提升企业资金的使用效率,加强企业内部监督,减少不规范的会计行为,杜绝徇私舞弊现象,还能够降低企业经营成本,提升企业规避财务风险能力等。财务集中核算对于现代企业的经营管理具有积极的现实意义。本文从财务集中管理出发,分析了集中管理内容的几个方面,并在此基础上对于财务集中核算的积极作用进行了进一步的分析探讨。 Financial accounting can enhance the efficiency of the use of corporate funds, strengthen internal oversight, reduce irregular accounting practices, eliminate malpractices, but also can reduce operating costs and enhance corporate ability to circumvent financial risks. Financial accounting for the modern enterprise management has a positive and practical significance. Based on the centralized management of finance, this article analyzes several aspects of centralized management, and on this basis, further analyzes and discusses the active role of financial centralized accounting.