教育系统会计集中核算中心作为融会计服务和管理监督为一体的新型会计管理模式,在完善教育经费管理和监督,提高教育经费使用效果、遏制腐败等方面起了重大的积极作用。但作为一项新的机制,新的尝试,从理论到实践还存在着许多有待认真研究的问题,研究处理好这些问题,可少走弯路,取得事半功倍的效果。 As a new type of accounting management mode integrating financial services and management and supervision, the centralized accounting center for education system plays an important and positive role in improving the management and supervision of education funds, improving the effectiveness of education funds and curbing corruption. However, as a new mechanism and new attempt, there are still many problems to be carefully studied from theory to practice. To deal with these problems properly, we can make fewer mistakes and achieve a multiplier effect.