推行会计集中核算是我国财政收支改革的重点,它对规范会计核算,提高会计信息质量,加强财政监督具有十分重要的作用。但具体执行中,各地做法不一,也存有一定问题。本文从一个县级教育系统推行会计集中核算的成功做法探讨一下该核算方式的特点、存在问题及建议。 The implementation of accounting centralized accounting is the focus of our fiscal revenue and expenditure reform. It plays a very important role in regulating accounting, improving the quality of accounting information and strengthening financial supervision. However, the specific implementation, different practices around, there are also some problems. This paper discusses the characteristics, existing problems and suggestions of this accounting method from the successful practice of accounting centralized accounting implemented by a county-level education system.