作为强化财政资金支出监管、规范预算单位支出行为有效举措的会计集中核算制度曾在规范核算、提高会计信息质量,强化财政监督、从源头上遏制腐败行为方面发挥了重要作用,但在实践过程中逐渐暴露了其自身的局限性,本文结合我师会计集中核算的现状,就如何深化会计集中核算进行探讨。 The centralized accounting system of accounting as an effective measure to strengthen the regulation of expenditures of financial funds and standardize the expenditures of budgetary units played an important role in standardizing accounting, improving the quality of accounting information, strengthening financial supervision and curbing corruption from the source. However, in actual practice Gradually exposed its own limitations, this paper combined with the status quo accounting centralized accounting, on how to deepen the accounting centralized accounting to explore.