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近年来,经过不断地探索与实践,针对财政预算管理过程中存在的一些问题,我国许多地方都实行了会计集中核算改革,对行政事业单位会计进行了集中核算。会计集中核算主要是指成立会计核算中心,在单位资金所有权、使用权和财务自主权不变的前提下,取消单位会计和出纳,各单位只设立报账员,通过会计委派,集中办理会计核算业务,融会计核算、监督、管理、服务于一体的会计委派形式。
In recent years, through continuous exploration and practice, in light of some problems in the process of budget management, central government accounting reform has been implemented in many parts of our country and central accounting has been carried out for the accounting of administrative units. Centralized accounting mainly refers to the establishment of an accounting center, in the unit of capital ownership, use rights and financial autonomy unchanged under the premise of the abolition of unit accounting and cashier, all units only set up accountants through accounting appointments, centralized accounting for business , Financial accounting, supervision, management, service in one form of accounting appointment.