随着世界各国经济的发展,经济全球化已经势不可挡。我国的经济在加入世界贸易组织之后更是飞速增长,这样的环境下,我国的经济体制开始看改革,行政管理体制也进行了改革,我国由计划经济进入市场经济。那么在巨大的机遇面前,同时也有巨大的挑战,为了增加企业自身效益同时在国际上具有话语权,我国的许多企业引进了集中核算制度来统一内部资金核算。相比于以前,这项制度对企业内部的各项收支都做了严格的规定与控制,管理效率大大增加。但是由于这项技术在我国运行时间尚短,由于缺少经验出现了许多问题,如人员分配问题等。本文就会计集中核算中的问题进行了分析,并针对地提出了解决措施。 With the economic development of all countries in the world, economic globalization has become overwhelming. After China’s accession to the World Trade Organization, China’s economy expanded even more rapidly. Under such circumstances, China’s economic system began to look at reform and the administrative system was also undergoing reforms. China’s transition from a planned economy to a market economy. So in the face of huge opportunities, there are also huge challenges. In order to increase the self-efficiency of enterprises and have the right of voice in the world, many Chinese enterprises have introduced a centralized accounting system to unify internal financial accounting. Compared with the past, this system has strict rules and controls on all the internal revenue and expenditure, and management efficiency has greatly increased. However, due to the short running time of this technology in our country, many problems have arisen due to lack of experience, such as the issue of personnel distribution. This article has carried on the analysis to the question in the accounting centralized accounting, and has proposed the solution to the problem.