会计集中核算是一种新型的会计管理模式。实行会计集中核算对提高财政理财能力和会计工作效率,规范会计行为,提高会计信息质量、加强会计监督和廉政建设都有十分重要的意义。但是,有的地方在实行会计集中核算时,将工会经费也纳入了会计集中核算,我们认为此举不妥。我省在实行会 Accounting centralized accounting is a new type of accounting management. The implementation of accounting centralized accounting to improve the financial management ability and the efficiency of accounting work, regulate accounting behavior, improve the quality of accounting information, strengthen accounting supervision and construction of a clean government are of great significance. However, in some places when accounting for centralized accounting is carried out, union funds are also included in accounting centralized accounting. We think this is not proper. Our province will be in practice