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会计集中核算制度是财政管理体制改革的一项重要内容,是会计核算方式的一次重大变革,是会计委派制的一种特殊形式。会计集中核算制是指政府成立会计中心,在资金所有权、使用权、财务自主权不变的前提下取消本单位的银行账户、会计岗位,并入会计核算中心办理会计核算与实行会计监督,是会计委派制改革中融会计核算、监督、服务于一体的一种形式。实行会计集中核算,可以强化预算执行和资金的有效使用,严格会计监督,发挥会计职能作用,各单位变自行核算为中心集中核算,变分散会计监督为中心集中监督;还可提高财政使用效益,为建立公开、高效、廉洁、务实的财政资金运行管理机制奠定基础。
Accounting centralized accounting system is an important part of the financial management system reform is a major change in accounting methods, accounting appointments is a special form. Accounting centralized accounting system refers to the government set up an accounting center in the capital ownership, use rights, financial autonomy unchanged under the premise of the cancellation of the bank account, accounting positions, into the accounting center for accounting and accounting supervision, is Accounting appointments reform financial accounting, supervision, service in one form. The implementation of centralized accounting can enhance the effective use of budget execution and funds, strict accounting supervision, and give full play to the role of accounting functions. Each unit turns itself into the centralized accounting and variable supervision of centralized accounting. It can also improve the efficiency of financial utilization, To establish an open, efficient, honest and pragmatic mechanism for the operation and management of financial funds to establish the foundation.