会计集中核算在行政事业单位财务管理中存在一个突出的问题,即资产核算与管理相脱节。“重用轻管”的现象,形成库存备用金数额巨大、往来账务无人清理、固定资产账实不符等问题。笔者认为应从以下几方面加强行政事业单位资产管理:1、定额控制,加强货币资金管理。合理制定备用金定额,由会计核算中心根据各单位的综合预算指标、工作性质和业务量的大小,按照用款量核定备用金数额。从严控制备用金借支,由单位财务负责人、会计委派单位的人员定期或不定期对单位备用金的使用、库存余额等情况进行检查和盘点核对,防范备用金舞弊行为。加强银行存款的管理,单位报账会计应及时掌握单位收入支出情 Accounting centralized accounting in the financial management of administrative units there is a prominent problem, that is, asset management and management are out of touch. “Reuse light tube ” phenomenon, the formation of a huge amount of inventory reserves, current accounts no one clean up, fixed assets account inconsistent and other issues. I believe that should be strengthened from the following aspects of asset management in administrative units: 1, quota control, strengthen monetary fund management. Reasonable reserve quota, by the accounting center according to the various units of the integrated budget indicators, the nature of the work and the size of the business, in accordance with the amount of funds approved the amount of the reserve. Strictly control the borrowing of spare borrowings, the unit financial controller, accounting appointments unit of staff regularly or irregularly on the use of unit reserves, inventory balance, etc. Check and inventory check to prevent the reserve fund fraud. To strengthen the management of bank deposits, unit reimbursement accounting should be timely grasp of the unit income and expenditure situation