部队的会计集中核算制度对部队财务工作的质量提高有着非常大的作用,不仅能够提高资金的使用效率,还能让整个部队的资金的使用调度变得更加合理,但是在会计集中核算制度的实施过程中还存在很多的问题,本文就从部队使用会计几种核算制度出现的问题、解决的办法以及意义出发,来完善部队会计集中核算制度。 The unitary accounting centralized accounting system plays a very important role in improving the quality of the unit’s financial work. It not only improves the efficiency of the use of funds but also makes it more reasonable to use the funds of the entire unit. However, in the implementation of the centralized accounting system There are still many problems in the process. Based on the problems, solutions and significance of the accounting system of the troop-use accounting, this paper improves the centralized accounting system of military accounting.