成立会计核算中心,对行政事业单位的财务收支集中统一核算,是我国财政体制改革不断深入的一项重要举措。会计集中核算工作对提高财政理财能力和会计工作效率,规范会计行为,加强会计监督都有十分重要的意义。实行集 The establishment of an accounting center and centralized accounting of the financial receipts and payments of administrative institutions is an important measure for deepening the reform of China’s financial system. Accounting centralized accounting work to improve financial management ability and accounting efficiency, standardize accounting practices, strengthen accounting supervision are of great significance. Practice set