本文以黄山风景区为例,全面介绍会计集中核算在大型自收自支的事业单位中的推行和实施情况。会计集中核算制度的实施,在强化会计监督、提高资金使用效率和遏制腐败等方面起到了非常重要的作用,但这项新的制度在近两年的推行中,也暴露出一些问题。作者在文中针对会计集中核算制度在具体实际工作中存在的问题进行分析,并提出了相应强化财务管理的措施。 Taking Huangshan Scenic Spot as an example, this paper introduces the implementation and implementation of accounting centralized accounting in large-scale self-supporting institutions. The implementation of the accounting centralized accounting system has played a very important role in strengthening accounting supervision, improving the efficiency of capital utilization and curbing corruption. However, this new system has also exposed some problems during the past two years. In this paper, the author analyzes the problems existing in the concrete practical work of accounting centralized accounting system, and puts forward corresponding measures to strengthen financial management.