目前,各地把集中核算制度作为会计委派制的一种新形式,在行政事业单位会计改革中广泛推行。实践证明,集中核算制度是强化行政事业单位会计管理的一种行之有效的制度。但在实施过程中也存在一些问题,对会计和财政工作造成了负面影响。下面,以市、县财政局单独成立集中核算中心的 At present, the centralized accounting system as a new form of accountant appointment system has been widely implemented in the accounting reform of administrative units. Practice has proved that the centralized accounting system is to strengthen the accounting management of administrative institutions an effective system. However, there were some problems in the implementation process, which negatively affected the accounting and financial work. Below, with city and county finance bureau set up a separate centralized accounting center