会计集中核算是融会计服务、管理监督为一体的新型会计管理模式,其基本职能是:在纳入集中核算单位的资金所有权和财务自主权不变的情况下,由会计核算中心代理集中核算单位行使资金结算、会计核算职能,同时又行使资金的监督职能。会计核算中心对各个单位的财务收支采取“集中管理、分户核算、统筹资金管理”的办法。随着财政体制改革的不断深入,会计集中核算已逐渐被大家接纳。目前,我国多数县级 Centralized Accounting Accounting is a new type of accounting management mode integrated with accounting services and management supervision. Its basic functions are as follows: When accounting for the ownership of funds and financial autonomy included in the centralized accounting unit, the central accounting unit shall act on behalf of the accounting center Capital settlement, accounting functions, but also the supervision of funds. The accounting center of each unit of the financial revenue and expenditure to adopt “centralized management, household accounting, overall fund management ” approach. With the deepening of the reform of the financial system, centralized accounting has gradually been accepted by all. At present, most of China’s county level