会计集中核算是以代理记账为基础,以单位取消银行账户,会计、出纳和单位资金所有权、使用权和财务自主权不变为前提条件,由财政部门所成立的会计核算中心集中办理会计核算业务和实行会计监督业务,融会计核算、监督、服务于一体的会计委派形式。然而,由于我国当前的会计集中核算才刚刚起步,必然在带来有利影响的同时也存在弊端。 Centralized accounting is based on the proxy bookkeeping, with the unit to cancel the bank account, accounting, cashier and the unit of funds ownership, use rights and financial autonomy unchanged as a precondition, the accounting department set up by the financial sector focus on accounting Business and implementation of accounting supervision business, financial accounting, supervision, service in one form of accounting appointments. However, due to the fact that the current centralized accounting of accounting in our country has just started, it is inevitable that it brings disadvantages as well as beneficial effects.