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会计集中核算指以资金控制为目标,以加强财务收支监督为重点,成立会计核算中心;在保留各个单位资金审批权和使用权的前提下,取消单位的银行基本账户,对单位实行“零”账户管理;以效益财政为取向,将所有账户及会计业务处理权集中到会计核算中心,进行统一核算和管理,力求核算、管理监督成本最小、效益最大。实行会计集中核算的建立对提高财政理财能力和会计工作效率,规范会计行为,加强会计监督和廉政建设都有十分重要的意义。
Accounting centralized accounting refers to the capital control as the goal, to strengthen the financial revenue and expenditure supervision as the key, the establishment of accounting center; the reservation of units of funds approval and use rights under the premise of the unit to cancel the basic bank accounts, the unit to implement “ Zero ”account management; to benefit the financial orientation, all accounts and accounting operations centralized right to accounting center, unified accounting and management, and strive to accounting, management and supervision costs of the smallest, most effective. The establishment of accounting centralized accounting to improve the financial management ability and the efficiency of accounting work, regulate accounting practices, strengthen accounting supervision and building a clean government are of great significance.