财务会计集中核算是财务管理的一项改革,是会计委派制的一种实践,会计核算中心坚持“资金使用权,领导审批权和财务管理权”三权不变的原则,纳入管理的各单位仍是经济活动的主体。会计核算中心作为财务制度改革中的新生事物,不可避免地要经历一个逐步发展和不断完善的过程。 Centralized accounting of financial accounting is a reform of financial management and a practice of accounting appointments. The accounting center insists on the principle of “invoking the power of funds, approving authority and financial management rights” and keeping the three power unchanged All units are still the main body of economic activity. As a new thing in the reform of the financial system, the accounting center inevitably goes through a process of gradual development and continuous improvement.