会计集中核算是公共财政改革和会计改革中的热点问题,在实行中发挥了一定的积极作用,但也暴露出一些弊端。如何消除弊端,本文试从调整审计机关内部分工管理办法;调整相关的审计程序;改进审计方法,提升审计执行水平等三个方面予以探讨。 Centralized accounting accounting is a hot issue in public finance reform and accounting reform, which has played a positive role in the implementation of the system. However, some problems have also been exposed. How to eliminate the drawbacks, this article try to adjust the audit department internal division of labor management approach; adjust the relevant audit procedures; improve the audit methods to enhance the level of implementation of the audit to be discussed in three aspects.