会计集中核算机构专门负责一个区域或一个系统内所有单位的会计工作,所有的业务都是由单位报账员根据已经发生的事项、需要支付的凭证来报账,核算中心财务主办并不了解实情,而且每一位财务主办要承接数个单位的账务处理业务,无法像一般单位会计那样对每笔经济业务进行跟踪监督,因此要求核算中心更加要把账务设置得准确明了,保证报账不出错,而且经得起外部的查找与核对。一般就事业单位而言,账务处理还是比较简单的,那些金额小、经常性的支出只要针对原始凭证认真审核不会出错,而 Accounting centralized accounting firm is solely responsible for the accounting work of all units in a region or a system. All operations are reported by unit accountants based on what has happened and the vouchers to be paid. The accounting center does not know the truth about the financial affairs, and Each financial sponsor to undertake several units of the accounting treatment business, as the general unit of accounting can not be as track every economic business supervision, requiring the accounting center more accurate account set up to ensure that the accounting error-free, And can withstand external search and check. Generally speaking, public institutions, the accounting treatment is relatively simple, those small, recurrent expenditures as long as the original documents carefully audit will not go wrong, and