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会计集中核算是将各行政事业单位的会计岗位取消,实行“集中管理,统一开户,分户核算,单位报账”的运作方式。具体要求是将各单位的资金核算和资金的收付均集中到会计核算中心办理;取消各单位的会计机构和会计岗位,取消各单位的银行账户,按核算单位建立二级账户,分户核算;实行会计集中核算后,各单位的资金所有权、使用权、审批权、资金来源渠道不变;统一由一家银行代发工资,统一资金审核标准,统一报账程序,统一银行账户,统一会计档案管理;把会计集中核算与预算内外资金统筹、银行统一代发工资、政府采购、规范会计基础工作、党风廉政建设、政府机构改革有效结合起来。
Accounting centralized accounting is the administrative units of the accounting post canceled, the implementation of “centralized management, unified account, household accounting, unit reimbursement ” mode of operation. The specific requirements are all units of capital accounting and cash receipts and disbursements are concentrated in the accounting center for handling; cancel each unit’s accounting institutions and accounting positions, cancel the bank account of each unit, according to the accounting unit to establish a secondary account, sub-accounting ; After accounting centralized accounting, all units of the ownership of the funds, the right to use, approval, sources of funds unchanged; unified by a bank on behalf of the wages, uniform capital audit standards, unified reimbursement procedures, unified bank accounts, unified accounting records management ; Centralized accounting and internal and external budget funds, the bank unified generation of wages, government procurement, standardize the basic accounting work, the building of a clean government, the reform of government agencies effectively combined.