随着经济不断发展,社会不断进步,各个行业的市场竞争越来越激烈。为了使企业更好的管理,需要加大对财务会计集中核算方面的重视,虽然我国企业在财务会计集中核算还存在一定缺陷和一些不规范的行为,从而对企业的发展存在不利影响,但国家政府将会出台一系列相关政策来进行规范性指导。企业在内部财务方面需要加大控制和监管力度,制定相关管理制度,这些措施有利于充分掌握企业财务运行状况,完善财务计划。二十一世纪以来,我国企业更加重视会计集中核算方面的问题,本文主要探讨了关于企业会计集中核算出现的问题。 With the continuous economic development and social progress, the market competition in various industries is becoming more and more fierce. In order to make enterprises better management, we need to increase emphasis on centralized accounting of financial accounting. Although there are still some shortcomings and some irregularities in the centralized accounting of financial accounting in our country, which has negative impact on the development of enterprises. However, The government will promulgate a series of relevant policies for normative guidance. Enterprises in the internal financial aspects need to increase control and supervision efforts to develop the relevant management system, these measures help to fully grasp the financial operation of enterprises, improve the financial plan. Since the 21st century, Chinese enterprises pay more attention to accounting centralized accounting problems. This paper mainly discusses the problems that arise in the centralized accounting of corporate accounting.