一、在行政事业单位实行会计集中核算存在的问题近两年来,一些地方纷纷成立会计核算中心或会计站,在行政事业单位中推行会计集中核算制度。从实践情况看,实行会计集中核算制度,可以规范会计基础工作和现金管理,杜绝不合法票据,有利于“收支两条线”的落实和会计电算化的推行,有利于财政资金的集中和政府宏观控制。但是,目前行政事业单位的违法违规行为仍时有发生。究其原因,除了单位领导法制观念淡薄和对违法违规行为处罚不力的原因以外,主要有以下几点原因: First, the implementation of centralized accounting in the administrative institutions Problems Existing in the past two years, some places have set up accounting centers or accounting stations in the administrative institutions to implement accounting centralized accounting system. From a practical point of view, the implementation of accounting centralized accounting system, you can standardize the basic accounting work and cash management, eliminate unlawful bills, is conducive to the implementation of the “two lines” and the implementation of computerized accounting is conducive to the financial capital Concentration and government macro control. However, at present, illegal acts of administrative units still occur. The reason for this is that apart from the weak leadership of the legal system and the reasons for the poor punishments for violations of laws and regulations, there are mainly the following reasons: