近年来,一些地区的行政事业单位相继开展了会计集中核算模式的试行工作。实践证明,会计集中核算对切实加强会计核算和会计监督是非常必要的,不仅提高了财政资金的使用效益,还在一定程度上遏制了腐败,同时也存在一些问题。本文对此进行了探讨,提出了相应的对策。 In recent years, some administrative units in the region have successively carried out trial work of accounting centralized accounting mode. Practice has proved that centralized accounting accounting to strengthen accounting and accounting supervision is necessary, not only to improve the efficiency of the use of financial resources, but also to a certain extent, curb corruption, but also some problems. This article has carried on the discussion, proposed the corresponding countermeasure.