实行会计集中核算后,单位的不合理支出较以前明显减少,财务管理得到进一步加强。但在对报账单位实物监管方面仍存在疏漏:一是报账环节,核算中心只注重票据审查,忽视了实物清查,为单位多报或虚列实物支出提供了可乘之机;二是随着时间推移,实物会因人为或自然因素发生短缺,如果报账单位不说明,核算中 After accounting centralized accounting, the unit’s unreasonable expenditure decreased significantly compared with the previous, financial management has been further strengthened. However, there are still some omissions on the physical supervision of the reimbursement unit: First, the reimbursement session, the accounting center only focuses on the examination of bills, ignoring the physical inventory, providing more opportunities for overstatement or in-kind physical expenditures by units; secondly, Pass, in-kind due to human or natural factors shortages, if the accounting unit does not specify, accounting