会计集中核算是我国用来完善公共财政体系的重大举措之一,它由中央纪委、监察部及财政厅共同指示,目的是为了从源头上治理腐败现象。但作为一项全新的工作,必定存在一些尚有待完善的地方,笔者将在本文中结合自身的实践与反思,提出一些粗浅的建议以实现共同进步。 Centralized Accounting Accounting is one of the major measures used by our country to perfect the public financial system. It is jointly directed by the Central Commission for Discipline Inspection, the Ministry of Supervision and the Ministry of Finance to aim at managing corruption from the source. However, as a brand-new work, there must be some places still to be perfected. In this article, the author will put forward some superficial suggestions in the light of its own practice and reflection so as to achieve common progress.