山西省运城市在实行会计集中核算制度上先行一步，成立了“运城市市直行政事业单位会计核算中心”。在组建核算中心的过程中，该市严格按照国库单一账户制度的基本原则和要求，严格遵循财政部“财政国库制度改革试点方案”精神，着力于革除现行分散收付、分散核算制度下的财政 Yuncheng City, Shanxi Province in the implementation of centralized accounting accounting system first step, the establishment of the “straight city of Yuncheng City Accounting Center.” In the process of setting up an accounting center, the city strictly followed the basic principles and requirements of a single account system of the state treasury and strictly followed the spirit of the Ministry of Finance in its “Pilot Program for Reforming the Treasury Treasury System” and focused on getting rid of the current fiscal revenue under decentralized payment and decentralized accounting