会计集中核算对提高财政理财能力和会计工作效率,规范会计行为,加强会计监督和廉政建设具有十分重要意义。当前实行会计集中核算还存在不少问题需要完善。要进一步强化预算管理,建立一整套科学的公共支出预算管理体系;转变会计职能,从核算型向管理型转化;开通远程报帐系统和远程查帐系统;明确经费开支标准,规范经费支出渠道;完善内外监控制度,确保财政资金、财产物资的安全。 Centralized accounting accounting to improve financial management ability and accounting efficiency, standardize accounting practices, strengthen accounting supervision and construction of clean government is of great significance. At present, there are still many problems that need to be perfected in accounting centralized accounting. To further strengthen the budget management, establish a set of scientific public expenditure budget management system; change accounting functions, from accounting type to management type conversion; open remote accounting system and remote accounting system; clear funding expenditure standards, regulate funding channels; Improve internal and external monitoring system to ensure the safety of financial capital and property supplies.