实行会计集中核算以来,由于纳入集中核算的行政事业单位数量多、资金量大、财务手续繁杂,会计核算中心的工作量很大,但同时由于核算中心的人手不足、对单位业务不熟悉、内部控制制度不完善,导致产生了管理漏洞,出现了贪污挪用单位资金、账务处理出错、各会计人员报销标准执行不 Since the implementation of centralized accounting accounting, as a result of the centralized management of the number of administrative units, large amount of funds, complicated financial procedures, the accounting center workload is large, but at the same time due to lack of staffing center, not familiar with the unit business, internal Control system is imperfect, resulting in management loopholes, corruption occurred embezzlement unit funds, accounting errors, the accounting staff reimbursement standards are not implemented