会计集中核算制度,是我国财政管理体制改革的一项重要内容,也是会计核算方式的一次变革。实行会计集中核算有利于加强财政资金的管理、提高财政资金使用效益、促进廉政建设。但资产管理,特别是实物资产的管理长期不被行政事业单位所重视,实行会计集中核算后其问题 Accounting centralized accounting system, is an important part of the reform of China’s financial management system, but also a change in accounting methods. The implementation of centralized accounting accounting is conducive to strengthening the management of financial resources to improve the efficiency of the use of financial resources and promote the building of an honest and clean government. However, the management of asset management, especially the management of physical assets, has long been neglected by administrative institutions, and its problems after centralized accounting have been implemented