推行会计集中核算对规范会计核算行为和提高财政资金使用效益尽管起到了积极的作用,但也存在诸多的问题。本文拟从财务管理中单位负责人积极性不高、财务监督难以实现、财务人员素质跟不上会计集中核算需要、固定资产管理困难等存在的问题谈起,并进一步阐述实施策略来规范和完善会计集中核算制度,使其充分发挥应有的作用。 Although accounting centralization plays a positive role in regulating accounting behavior and improving the efficiency of using financial funds, there are also many problems. This article from the financial management unit manager is not high enthusiasm, financial supervision is difficult to achieve, the quality of financial personnel can not keep up with accounting needs of centralized accounting, fixed assets management difficulties and other problems, and further elaborated the implementation of strategies to regulate and improve accounting Centralized accounting system to enable it to give full play to its due role.