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会计集中核算是我国会计管理体制及会计核算方式的一次重大变革,它的实施与运作标志着会计管理体制改革的新突破。会计集中核算在规范会计行为、提高会计信息质量、加强财政资金监管和推动党风廉政建设方面取得了良好成效,但是,核算单位会计监督工作方面还存在一些问题,加强会计监督,对维护财经纪律和社会经济秩序具有重要作用。
Centralized Accounting Accounting is a major change in the accounting management system and accounting method in our country. Its implementation and operation mark a new breakthrough in the reform of accounting management system. Centralized Accounting Accounting has achieved good results in standardizing accounting behavior, improving the quality of accounting information, strengthening financial fund supervision and promoting the construction of party conduct and clean government. However, there are still some problems in the accounting supervision of accounting units, strengthening accounting supervision, And social and economic order has an important role.