实行会计集中核算是财政会计制度的重大改革，将涉及到现行财务管理中一系列深层次矛盾和多方面利益关系的调整。做好这项工作，作为会计集中核算的承担者———核算中心，应树立“服务第一”的思想，把为核算单位和部门解决困难作为己任，重视以下几个问题：１、提高核算中心 The implementation of centralized accounting accounting is a major reform of the financial accounting system and will involve a series of deep-rooted conflicts and the adjustment of various interest relations in the current financial management. To do a good job of this task, as the accounting center, the accounting center should set up the idea of ​​“service first” and regard the accounting units and departments as their responsibility to solve the difficulties. They should pay attention to the following questions: 1. Increase accounting center