会计集中核算作为会计管理体制改革中出现的新生事物,在从源头上预防和治理腐败、规范财务行为方面,无疑有着极其深刻的重要意义。但与此同时,会计集中核算运行过程中也确实存在着一些无法回避的实际问题。文章分析了实际中存在的问题,并阐述了解决问题的对策。 Centralized Accounting Accounting As a new thing emerging in the reform of accounting management system, it undoubtedly has extremely profound significance in preventing and controlling corruption from the source and in regulating financial behavior. However, at the same time, there are indeed some unavoidable practical problems in the process of central accounting accounting. The article analyzes the problems existing in practice and expounds the solutions to the problems.