会计集中核算是我国财政收支改革的重点,其对规范行政事业单位的会计核算,提高会计信息质量,加强财政监督具有重要的作用。本文就行政事业单位会计集中核算的内容、特点及存在的问题进行探讨,并针对存在的问题提出相应的对策建议。 Centralized accounting accounting is the focus of the fiscal revenue and expenditure reform in our country. It plays an important role in regulating the accounting of administrative units, improving the quality of accounting information and strengthening financial supervision. This article discusses the contents, characteristics and existing problems of centralized accounting of administrative institutions, and puts forward corresponding countermeasures and suggestions for the existing problems.