纵观会计集中核算模式这些年在行政事业单位实施的情况,已取得明显效果。会计集中核算目前仍处于初级阶段,其运行中不可避免的产生了许多问题,其自身也存在着一定的缺陷,需要在实践中不断完善。 Throughout the central accounting accounting mode of implementation in the administrative units these years, has achieved remarkable results. Accounting for centralized accounting is still in its infancy, and inevitably has many problems in its operation. It also has its own shortcomings and needs constant improvement in practice.