实行会计集中核算制度是政府加强财政管理,规范会计行为,提高财政资金使用效益,从源头上治理腐败的重大举措,是会计核算方法的一次重大变革,其推行对加强行政事业单位监督,规范财务收支行为,管好用好财政资金,杜绝腐败等方面具有重要的现实意义。 The implementation of accounting centralized accounting system is the government to strengthen financial management, regulate accounting practices, improve the efficiency of the use of financial resources, corruption at the source of major measures is a major accounting accounting method of change, the implementation of the promotion of administrative units to strengthen supervision and standardize the financial It has important practical significance in terms of revenue and expenditure management, management and use of financial funds, and ending of corruption.