会计集中核算制是指财政部门成立核算中心,在行政事业单位资金所有权、使用权、财务自主权不变的前提下,取消单位的银行账户、会计和出纳,通过委托会计代理记账,对单位集中办理会计核算和实行会计监督,融会计核算、监督、服务于一体的会计委派制的改革形式。会计集中核算制的实 Accounting centralized accounting system refers to the establishment of accounting departments of the financial sector, administrative institutions in the capital ownership, use rights, the same financial autonomy under the premise of the abolition of the unit’s bank accounts, accounting and cashier, commissioned by accounting agency accounting, the unit Focus on accounting and accounting supervision, financial accounting, supervision, service in one of the accounting appointments of the reform. Accounting centralized accounting system reality