长期以来,行政事业单位经费区分全额、差额和自收自支核算实行财政分配的制度。随着社会主义市场经济体制的建立和不断完善,逐渐显现出其弊端。实行会计集中核算是以公共财政理论为指导,为了加强财政性资金收支的管理和监督、规范财务管理和会计行 For a long time, the funds of administrative units are divided into full accounts, differences and self-support checks and regulations to implement the system of financial distribution. With the establishment and continuous improvement of the socialist market economic system, the disadvantages have gradually emerged. The implementation of accounting centralized accounting is based on the theory of public finance as a guide, in order to strengthen the management and supervision of financial funds revenue and expenditure, standardize financial management and accounting firms