会计集中报账核算模式是在各单位财务自主权不变的前提下,委托上级单位会计核算中心代理记账的会计管理模式。目前集中报账核算管理模式已经较多的应用在企业、事业、机关单位中,参公事业单位作为由国家预算拨款的特殊事业单位,随着其自身的实际情况和业务发展需要,也逐步引入了集中报账核算管理模式。一、参公事业单位引入集中报账核算管理模式的背景(一)引入集中报账核算管理模式符合现行会计环境我国实行的是计划经济与市场经济并存的经济制度,其中公有制 Centralized account accounting accounting mode is in the unit under the premise of the same financial autonomy, commissioned by the accounting unit of higher accounting accounting center accounting management model. At present, centralized reimbursement accounting management mode has been more applied in enterprises, institutions and agencies. As the special public institution allocated by the state budget, the public service units are gradually introduced as their own actual conditions and business development needs Centralized reimbursement accounting management. I. Introduction of Participating Public Institutions into the Background of Centralized Reimbursement and Accounting Management Mode I. Introduction of Centralized Reimbursement and Accounting Management Mode Accordance with the Current Accounting Environment China has implemented an economic system in which both planned economy and market economy coexist. Among them, public ownership