行政事业单位会计集中核算是我国财政管理体制改革的一项重要内容,是融会计核算、监督、管理和服务于一体的一种新型会计管理模式。从近几年我们从对行政事业单位审计的实践看,集中核算工作在取得一定成效的同时,也给行政事业核算单位的财务管理工作带来一些新问 Centralized Accounting of Administrative Institutions is an important part of the reform of the financial management system in our country. It is a new type of accounting management mode integrated with accounting, supervision, management and service. From the practice of auditing the administrative institutions in recent years, while the centralized accounting work has achieved some success, it also brings some new questions to the financial management work of the administrative accounting units