目前我国财务会计工作中备受关注的问题之一就是会计信息失真,而它所反映的本质是会计核算、监督环节的薄弱无力,为了杜绝错账假账,保证会计信息的真实,保障国有资产的完整,近几年国家推出了一系列财务改革制度,会计集中核算就是我国财政收支改革的 At present, one of the most concerned problems in China’s financial and accounting work is the distortion of accounting information. The essence it reflects is the weakness and weakness of accounting and supervision. In order to prevent the false accounting, ensure the authenticity of accounting information and guarantee the state-owned assets Complete, in recent years the country has introduced a series of financial reform system, accounting centralized accounting is the reform of China’s fiscal revenue and expenditure