推行会计集中核算,有利于加强财政资金的管理和监督,有利于规范财务管理和会计行为,有利于提高财政资金使用效益。当前的问题是在实践中还存在很多局限性和不够完善的地方。应健全完善会计法规体系,明确会计集中核算的法律地位和法律责任,强化预算管理,建立一套科学的公共支出预算管理体系,完善内外监控制度,确保财政资金、财产物资的安全。 The implementation of centralized accounting accounting is conducive to strengthening the management and supervision of financial funds, is conducive to standardize financial management and accounting practices, and helps to improve the efficiency of the use of financial funds. The current problem is that there are still many limitations and imperfections in practice. A sound accounting rules and regulations should be perfected, the legal status and legal responsibilities of centralized accounting should be clarified, the budget management should be strengthened, a scientific public expenditure budget management system should be established, internal and external monitoring systems should be perfected to ensure the safety of financial funds and property supplies.