会计集中核算是继政府集中采购、收支两条线改革、预算管理体制改革后的一次重大变革,这种模式提升了我国行政事业单位的会计管理水平。在会计集中核算模式下,行政事业单位的银行账户取消,单位财务由报账员集中办理,加强财政资金的管理,遏制了腐败行为。可以说行政事业单位在会计集 Accounting centralized accounting is following the government centralized purchasing, revenue and expenditure two lines of reform, budget management system reform after a major change, this model enhances the administrative level of our country’s administrative institutions. Under the accounting centralized accounting mode, the bank account of the administrative institution is canceled, and the unit finance is handled centrally by the newspaper giver, which strengthens the management of the fiscal fund and curbs the corruption. It can be said that the administrative units in the accounting set