会计的集中核算是加强财务、财政资金管理的一项新举措,在它的初始阶段和任何新生事物一样,也必然存在其局限性和不够完善的地方。本文首先阐述了会计集中核算的概念,接着对实行会计集中核算存在的问题进行查找,最后总结出完善会计集中核算的策略。 Accounting for centralized accounting is to strengthen financial and financial management of a new measure, in its initial stage and any new things, there must be its limitations and imperfections. This article firstly elaborates the concept of accounting centralized accounting, then looks for the existing problems of accounting centralized accounting and finally summarizes the strategy of perfecting accounting centralized accounting.