长期以来,事业单位经费实行财政分配、单位分散核算的制度。这种制度在历史上有其适应性,但是随着社会主义市场经济体制的建立和完善,其弊端是显而易见的。实行会计集中核算有利于加强财政资金的管理和监督,有利于规范会计核算工作,确保政府采购和“收支两条线”管理工作的顺利实施, For a long time, the financial institutions to implement the financial allocation, decentralized unit accounting system. This system has its own historical adaptability, but with the establishment and improvement of the socialist market economic system, the drawbacks are obvious. The implementation of centralized accounting accounting is conducive to strengthening the management and supervision of financial resources, help regulate accounting work to ensure the smooth implementation of government procurement and “two lines of revenue and expenditure ” management,