会计集中核算是指企业把全部的会计工作,例如会计核算、管理、服务、监督等,集中交由会计部门统一核算的工作形式。在施工企业内推行会计集中核算,有利于会计业务决策者和执行者的分离,有利于会计财经法规的遵守,对促进会计工作效率的提升具有重要意义。文章就施工企业推行会计集中核算的意义、前提条件和具体实施中应注意的几个问题进行阐述。 Centralized Accounting Accounting refers to all the accounting firms, such as accounting, management, service, supervision, centralized accounting by the accounting department unified accounting forms of work. The implementation of centralized accounting in construction enterprises is conducive to the separation of decision-makers and performers in accounting business, which is conducive to the compliance of accounting and financial laws and regulations and is of great significance in promoting the efficiency of accounting work. This article elaborates the significance, preconditions and some problems which should be paid attention to in the implementation of accounting centralized accounting in construction enterprises.