推行会计集中核算是我国财政收支改革的重点,它对规范会计核算,提高会计信息质量,加强财政监督具有十分重要的作用。本文对会计集中核算的现状、存在问题及发展作了简要的分析。 The implementation of accounting centralized accounting is the focus of our fiscal revenue and expenditure reform. It plays a very important role in regulating accounting, improving the quality of accounting information and strengthening financial supervision. This article makes a brief analysis of the present situation, existing problems and development of accounting centralized accounting.