行政事业单位会计集中核算对强化资金监管,提高财政资金使用效益,事前监督违纪违规行为等方面都起到了积极作用,但同时也存在一些问题需要解决,如中心工作任务繁重,监督职能弱化,对经济业务的实质缺乏了解,预算单位财务内部控制缺失等。围绕这些问题,需要采取一系列措施,如健全法规条例,实施远程账务系统,建立支出标准,从而健全预算单位财务监督体系。亟待解决的问题实行会计集中核算对强化资金监管,提高财政资金的使用效益,维护市场经济秩序,遏制违纪违法行为等都有积极作用。但由于 Centralized accounting of administrative units has played a positive role in strengthening the supervision of funds, improving the efficiency of the use of financial funds and supervising discipline violations in advance, but at the same time, some problems need to be solved. For example, the central task is heavy and the supervision function is weakened. The lack of understanding of the essence of economic business, lack of financial internal control of the budget unit, etc. Around these issues, we need to take a series of measures, such as improving laws and regulations, the implementation of remote accounting systems, the establishment of expenditure standards, so as to improve the budget unit’s financial supervision system. Urgent issues to be solved Accounting centralized accounting to strengthen the supervision of funds to improve the efficiency of the use of financial resources, safeguarding the order of the market economy and curbing violations of discipline and law have a positive effect. But thanks