会计集中核算是会计委派制度下的一种核算方式,所谓会计集中核算是指产权单位成立会计核算中心,在二级单位资金使用权、所有权和财务自主权不变的前提下,取消二级单位会计和出纳,取消原有的银行账户,由产权单位统一开设新账户,集中办理二级单位的资金支付、集中进行会计档案的管理、集中进行会计核算和统一财务公开的一种核算手段。学校 Centralized accounting accounting accounting system is a way of accounting, the so-called accounting centralized accounting refers to the establishment of accounting units of property rights units, units in the second unit of funds use rights, ownership and financial autonomy unchanged under the premise of the abolition of secondary units Accounting and cashier, the cancellation of the original bank account, unified by the title of property units to open a new account, focus on second-tier units of funds to pay, focus on the management of accounting records, centralized accounting and unified financial disclosure of a means of accounting. SCHOOL