企业内部实行会计集中核算,在规范会计核算行为、提高会计信息质量、加强企业资金管理等方面起到了积极作用。通过实践,笔者感到,会计集中核算仍有一些问题,需要加深认识。为了促进会计集中核算工作健康发展,我们应做作好以下几方面的工作:一、处理好监督与服务的关系会计核算? The internal centralized accounting of enterprises has played an active role in standardizing accounting actions, improving the quality of accounting information, and strengthening corporate fund management. Through practice, the author feels that there are still some problems in accounting centralized accounting, and it is necessary to deepen understanding. In order to promote the healthy development of accounting centralized accounting, we should do the following aspects: 1. Deal with the relationship between supervision and service accounting?