在国务院批准的《财政国库管理制度改革试点方案》发布之前,一些地方推行了“会计集中核算制”。这种做法,与财政部提出的改革试点方案比较,出发点相通,但有若干差异。其中,较大的差异,体现在会计核算方面。财政部提出的改革试点方案中明确:不改变预算单位的财务管理、会计核算权限和会计主体地位。一些地方推行的“会计集中核 Prior to the promulgation of the Pilot Program for the Reform of the Treasury Management System approved by the State Council, some places implemented the ”centralized accounting system for accounting“. This approach is similar to the reform pilot program put forward by the Ministry of Finance. However, there are some differences. Among them, the larger difference is reflected in accounting. The reform pilot program put forward by the Ministry of Finance clearly states: It will not change the financial management, accounting authority and accounting subject status of the budget unit. Some places to promote the ”accounting focus on nuclear