会计集中核算是会计委派制的基本形式之一。它是在保持核算单位资金使用权、财务自主权和会计主体性质不变的前提下,将行政事业单位的各自核算统一纳入核算中心集中核算,将分散的会计监督改为集中监督,取消了纳入核算中心集中核算单位的银行账户,设置报账员,负责各单位的财务资料的收集、传递和开支报销工作。实行会计集中核 Centralized accounting accounting accounting appointments is one of the basic forms. On the premise of keeping the accounting unit’s right to use funds, the financial autonomy and the nature of the accounting entity, it incorporates the respective accounting of the administrative units into the accounting center for centralized accounting, changes the decentralized accounting supervision into centralized supervision, and abolishes the incorporation The accounting center centrally accounts for the bank accounts of the units and sets up accounts clerks to collect, transmit and reimburse the financial information of all the units. Implementation of accounting focus on nuclear