实行会计集中核算对强化资金监管,提高财政资金的使用效益,维护市场经济秩序,遏制违纪违法行为等都有积极作用。但由于经济领域中有些深层次矛盾尚未解决,在实行会计集中核算后,也出现了一些不容忽视的问题。 The implementation of accounting centralized accounting to strengthen the supervision of funds, improve the efficiency of the use of financial resources, safeguarding the order of the market economy, curbing violations of discipline and law have a positive effect. However, since some deep-rooted contradictions in the economic field have not yet been solved, some problems that can not be ignored have emerged after the centralized accounting of accounting has taken place.