会计集中核算制是财政全额拨款单位在资金所有权、使用权不变的前提下，由各级会计管理专门机构下设的“会计核算中心”，按照“集中管理、统一开户、分户核算”的原则，对各单位的财政拨款、预算外收入及各类专项资金集中统一办理会计核算业务的一种制度。它是深化财政体制改 Accounting centralized accounting system is the “accounting center” set up by the specialized agencies of accounting administration at all levels under the premise of ownership and right of use of funds of the full funding department. According to the principle of “centralized management, unified account opening, individual account” Principle, the unit of the financial allocations, extra-budgetary income and all kinds of special funds centralized accounting system for a unified accounting business. It is to deepen the reform of the financial system