实行会计集中核算制度,是从源头治理腐败的一项重要工程。目前,各地已经积极组建了不同级别的会计核算中心,取消各行政事业单位的会计、出纳岗位和银行账号,单位只设报账员,由会计核算中心实行集中核算。作为会计核算制度的一项重大变革,集中核算必然会对审计工作带来影响。审 The implementation of accounting centralized accounting system is an important project to control corruption from the source. At present, all localities have set up different levels of accounting centers and canceled accounting and cashier positions and bank accounts of various administrative units. The unit only has a newspaper reporter and centralized accounting by the accounting center. As a major change in the accounting system, centralized accounting is bound to have an impact on the audit work. Trial