近年来,各地纷纷建立会计核算中心,对行政单位和有行政职能的事业单位的财务收支集中进行统一核算,这对防范腐败行为、提高资金使用效率和会计工作效率、规范会计行为,起到了十分重要的作用。在会计核算中心运行过程中,与之联系最密切的是基层单位报账会计,其所传送的会计信息及结报工作的质量直接影响着核算中心会计工作的质量。所以报账会计结报工作的规范化就显得特别重要。目前许多单位的报账会计,或无 In recent years, all localities have set up accounting and accounting centers in a centralized manner to conduct centralized accounting of the financial receipts and expenditures of administrative units and institutions with administrative functions. This has played a key role in preventing corruption, improving the efficiency of capital utilization and accounting efficiency, and regulating accounting practices Very important role. During the operation of the accounting center, the most closely related to which is the accounting reporting at the grass-roots units. The quality of the accounting information and the reporting work transmitted directly affects the accounting work in the accounting center. Therefore, the normalization of reimbursement of accounting statements is particularly important. Many units currently have reimbursable accounting, or none