会计集中核算制是在保持原单位三权不变原则,即单位主体权、单位资金使用权、所有权不变的前提下,集中其财务核算和管理,将会计服务和监督管理于一体的新型财务管理体制。其运作模式可用设、统、集、建四个字来概括: 设:即设立会计核算中心,分设主任、会计、出纳、稽核等工作岗位,实行集中核算的单位不再设立会计 Accounting centralized accounting system is to maintain the original unit of the three rights the same principle, that is, the main unit of the unit, the unit of funds use rights, ownership of the same premise, focusing on its financial accounting and management, accounting services and supervision and management in one of the new financial Management system. The mode of operation can be summarized by the following four terms: setting up: setting up an accounting center, setting up directorships, accounting, cashiering, auditing and other work positions; units that implement centralized accounting no longer establish accounting