安徽省萧县也进行了会计集中核算的试点。据调查,确实是弊大于利。其主要弊端有二: 第一,监督滞后。按照“会计核算中心”的运行机制,预算单位在用款前,要向“会计核算中心”开据付款通知。从理论上讲,“会计核算中心”在此时就可以对其用途是否合理等进行监督,而事实上,“会计核算中心”根本不可能全面掌握每一预算单位经济业务活 Xiaoxian County, Anhui Province, also conducted a pilot accounting centralized accounting. According to the survey, it does more harm than good. There are two main drawbacks: First, oversight lags behind. In accordance with “Accounting Center ” operating mechanism, the budget unit in advance of the money, to “Accounting Center ” according to the payment notice. In theory, “Accounting Center ” at this time can be used for its reasonableness and other supervision, and in fact, “Accounting Center ” it is impossible to fully grasp the economic activities of each budget unit