会计管理作为县级人行各项管理工作的基础,其质量高低直接影响到基层央行正确履行职责的有效性。如何解决县级行人员少、系统多的情况,以全新的思维方式做好各项工作,会计核算实施柜员制是有效解决这个现实问题的途径。从2002年起,人民银行会计核算经历了“四集中”、“集中核算”模式,改变了县级人民银行的会计核 Accounting management as a basis for the management of all walks of life at the county level, the quality of which directly affects the effectiveness of the grass-roots central banks in the proper performance of their duties. How to solve the problem of fewer personnel at the county level and more systems and do a good job in a whole new way of thinking? The implementation of the teller system in accounting is an effective way to solve this realistic problem. Since 2002, PBC’s accounting has undergone “four concentrated” and “centralized accounting” modes, changing the accounting of the county-level People’s Bank