一、实行财务集中核算制度的必要性1·构建公共财政的需要财会集中核算制从建立行政事业事业单位新的财务管理、会计核算体制入手,对财政资金的组织、预算、分配、执行及使用实行全过程的监督,不仅有效防止了财政资金的损失浪费,还为部门预算和公共财政改革创造了条件。2·国家 I. The Necessity of Implementing the System of Financial Centralized Accounting 1. The Need for Constructing Public Finance The system of centralized accounting for financial affairs starts with the establishment of a new financial management and accounting system for administrative institutions and institutions and provides guidance on the organization, budget, allocation, execution and use of financial funds The supervision of the whole process of implementation not only effectively prevented the waste of fiscal funds but also created the conditions for departmental budgets and public finance reform. 2 · Country