会计集中核算即在事业单位预算管理机制、资金支配以及会计主体等因素都不变的基础上,取消事业单位现存的银行账户与会计岗位,只设立报账员职位,由其负责财务资料信息的收集、传递及报销,并由会计中心集中办理。文章对事业单位集中核算现状调查情况进行阐释,对其效果进行分析,并在此基础上提出一些建议。 Accounting centralized accounting means that in the institutional budget management mechanism, capital dominance and accounting subject and other factors are unchanged based on the abolition of the existing bank accounts and accounting positions of institutions, only the establishment of a newspaper accountant, which is responsible for the collection of financial information , Pass and reimbursement, and centralized by the accounting center. This article explains the status quo of centralized accounting in public institutions, analyzes its effects, and puts forward some suggestions on the basis of this.