目前,全国各地相继建立的会计核算中心的实践证明,实行会计集中核算制度对于提高会计信息的质量,规范核算单位财经秩序,增强核算单位财务收支的计划性、合规性, 提高资金使用效益等方面起到明显的作用。但是从实施的情况也可以看到,会计集中核算仍然存在诸多问题,由此引发了会计集中核算一系列潜在的风险。本文就会计集中核算存在的风险因素及应采取控制措施提出看法。一、实行会计集中核算风险分析 (一)法律法规风险。我国目前的《会计法》和《预算法》中,都没有提及会计集中核算的问题。新修订的《会计法》明确规定,单位负责人要对本单位的会计工作和会计人员全权负责并承担相应的责任,按照“权责对 At present, the practice of the accounting center set up one after another in all parts of the country proves that the implementation of centralized accounting system for accounting improves the quality of accounting information, standardizes the financial and economic order of accounting units, enhances the planning and compliance of the financial revenue and expenditure of the accounting units, and improves the efficiency of capital utilization Etc. play a significant role. However, from the implementation of the situation can also see that there are still many problems accounting centralized accounting, which led to a centralized accounting accounting a series of potential risks. In this paper, the central accounting accounting risk factors and should take control measures put forward their views. First, the implementation of centralized accounting accounting risk analysis (A) laws and regulations risk. In the current “Accounting Law” and “Budget Law” in our country, there is no mention of accounting centralized accounting. The newly revised “Accounting Law” clearly stipulates that the unit responsible for the accounting and accounting staff should be solely responsible and assume the corresponding responsibility, in accordance with the "right and responsibility