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近年来由于不断深化体制改革,全国部分地区行政事业单位会计实行集中核算。成立了“会计核算中心或“会计核算站”等由原来的各单位会计核算或财政部门派出会计发展到会计集中核算。这是财政体制改革的一项新举措。在实施的过程中自然有利有弊。笔者仅就此谈一些粗浅的看法。一
In recent years, as a result of continuous deepening of system reform, centralized accounting has been implemented in the accounting of administrative units in some parts of the country. Set up a “accounting center or” accounting station "from the original units of accounting or accounting department sent to accounting accounting centralized accounting.This is a new measure of the financial system reform in the course of the implementation of natural and beneficial I only talk about some superficial views on this