行政事业单位会计集中核算是我国经济体制改革的新兴产物,随着我国财政预算制度改革的逐步发展,实行会计集中核算,建立以国库单一账户体系为基础、以集中收付为主体的财政国库管理体制已逐步形成;随之在运行中也出现了一些新问题,在此我们就此进行初步探讨,以期对会计工作有所裨益。 With the gradual development of the reform of the fiscal budget system in our country, the centralized accounting of the administrative units has been implemented, which is based on the single treasury account system of the treasury and centralized treasury collection and payment The system has been gradually formed. In the meantime, some new problems have emerged during the operation. Here we will conduct a preliminary study to help the accounting work.