目前,作为会计委派制度的试行方式之一,各地正在推行对行政事业单位实施会计集中核算。实行会计集中核算,既是加强财政支出管理、促进反腐倡廉的需要,也是对会计人员管理体制和财政资金拨付方式的改革。现对有关会计集中核算的几个问题进行探讨,以推动这项工作的顺利开展。 At present, as one of the pilot ways of the accounting appointing system, all localities are implementing centralized accounting of administrative units. The implementation of centralized accounting accounting is not only the need to strengthen financial expenditure management and promote anti-corruption, but also the reform of the accounting staff management system and the allocation of financial funds. Now, we discuss some issues related to accounting centralized accounting so as to promote the smooth progress of this work.