会计集中核算作为财政改革的一项重要内容,已在全国很多省、市、县推广运行,并取得一定成效。实行会计集中核算与其他财政改革的目的都是依法理财,改善财政收支结构,有效减少挤占、挪用、浪费财政资金现象,提高财政资金使用效益,加强财政监督管理。因此,有必要探讨各项财政改革 Centralized accounting accounting as an important part of the financial reform, has been in many provinces, cities and counties to promote the operation, and achieved some success. The purpose of implementing accounting centralized accounting and other fiscal reforms is to manage wealth according to law, improve the fiscal revenue and expenditure structure, effectively reduce the phenomenon of squandering, embezzling and wasting of financial funds, enhance the efficiency of the use of fiscal funds and strengthen the supervision and administration of finance. Therefore, it is necessary to explore various fiscal reforms