会计集中核算是按照统一会计核算机构、统一会计管理形式等“六统一”的原则,对各基层预算单位的资金使用进行集中核算的制度。在资金管理和核算监督方面,会计集中制发挥了以下作用:各单位所有的银行账户都要清理、撤销,由会计中心开设统一账户,规范了单位银行账户的管理,防 Accounting centralized accounting is in accordance with the unified accounting institutions, unified accounting management and other forms of “six unified ” principle, the grassroots budget unit for centralized accounting capital system. In terms of fund management and accounting supervision, centralized accounting system has played the following roles: all bank accounts of all units must be cleaned up and withdrawn, a unified account should be set up by the accounting center, the management of unit bank accounts should be regulated, and the prevention