会计集中核算工作开展以来,颇有成效,但也有不尽人意之处,对此本文予以解剖并提出相应建议,提出了加强事业单位集中核算工作是一项系统工程,需要从宏观上总体规划,从微观上处理好账目往来的各种衔接。需要从国库支付财政审核、审计评估等各个环节综合考虑,方能转变工作职能理顺内外关系,加快从财政集中收付改到会计集中核算向规范的国库集中收付制的过度,为实现科学发展组织好财源,利用好资金,更好的为经济建设服务。 Accounting centralized accounting work carried out, quite effective, but there are also unsatisfactory aspects of this article to dissect and make the corresponding recommendations, put forward to strengthen the centralized accounting unit is a systematic project, the need for the overall macro-planning, From the microscopic treatment of all accounts of the convergence of accounts. Need to pay the financial audit from the treasury, audit assessment and other aspects of comprehensive consideration, before they can change the job function to rationalize the internal and external relations, accelerate the collection and payment from the financial centralized accounting centralized accounting to regulate the treasury centralized payment system for the realization of science Develop organizations to make good money, make good use of funds and better serve economic construction.