会计集中核算对于加强财政收支管理,规范财经秩序,发挥了积极作用,但也存在财政收支不透明,地方和部门利益强化,没有从根本上解决财政资金沉淀等问题,因此,必须综合运用国库集中收付和会计集中核算,对所有财政性资金进行监督,规划收支行为和提高资金使用率。 Accounting centralized accounting plays an active role in strengthening financial revenue and expenditure management and standardizing the financial order. However, there are some problems such as fiscal revenue and expenditure being opaque, strengthening local and departmental interests and not fundamentally solving the problem of financial capital precipitation. Therefore, it is necessary to comprehensively use the treasury Centralized collection and payment and accounting centralized accounting, supervision of all financial funds, planning revenue and expenditure behavior and improve the utilization of funds.